Paragraph 15 I1
In section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “ relating to devolved tax ”.
Annotations
Commencement
- I1
Sch. 4 para. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3