F1159Late payment interest start date: amendments to assessments etc.E+W
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 159 and cross-heading omitted (25.1.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 59; S.I. 2018/34, art. 2(b)(ii)