OpenLegislation

Paragraph 38

Original text. Later amendments are not shown.

In section 158 of TCMAf1 (late payment interest: supplementary, in subsection (1), for “and 157A” substitute “, 157A and 157B”.

Annotations

Footnotes

f1

Section 158 was substituted by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Schedule 23, paragraph 58.