This section has no associated Explanatory Notes
47U.K.In section 162 of that Act (interest on unpaid sums), in subsection (1)—
(a)for “the amount required to be paid” substitute “ any amount required to be paid ”;
(b)for “must pay interest on the amount” substitute “ must pay interest on that amount ”.
Commencement Information
I1Sch. 4 para. 47 in force at 1.6.2015 by S.R. 2015/190, reg. 3(2)(b)