Paragraph 39

In section 160 of TCMA (late payment interest start date: death of taxpayer), in subsection (1), in paragraph (a), for “chargeable to an amount of devolved tax or penalty relating to devolved tax” substitute

“who is—

(i)

chargeable to an amount of devolved tax or penalty relating to devolved tax, or

(ii)

required to pay an amount in respect of a tax credit,”.