This section has no associated Explanatory Notes
12(1)This paragraph applies if—U.K.
(a)a person chargeable to an amount of revenue dies before the amount becomes due and payable, and
(b)the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or (in Scotland) the executor is unable to pay the amount before obtaining confirmation.
(2)The late payment interest start date in respect of that amount is the later of the following—
(a)the date which would be the late payment interest start date apart from this paragraph, and
(b)the day after the end of the period of 30 days beginning with the grant of probate or letters of administration or (in Scotland) the grant of confirmation.