Tax Collection and Management (Wales) Act 2016 section 159

Late payment interest start date: amendments to assessments etc.

Section 159 originally dealt with how the start date for late payment interest was determined when an assessment was amended, but this section has been removed from the Act.

• Section 159 concerned the start date for calculating late payment interest following amendments to assessments.
• The section was repealed in its entirety on 25 January 2018.
• The repeal was effected by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
• This provision is no longer part of the Tax Collection and Management (Wales) Act 2016 and has no continuing effect.