{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-157A",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-157A.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/157A",
  "kind": "section",
  "number": "157A",
  "heading": "Late payment interest on penalties",
  "text": "(1) This section applies to an amount of penalty relating to WRA-collected tax.\n(2) If the amount is not paid on or before the date by which it is required to be paid, the amount carries interest (referred to in this Part as “\"late payment interest””) at the late payment interest rate for the period—\n(a) beginning with the following day, and\n(b) ending with the date of payment.\n(3) But where section 160 applies, the late payment interest start date is the date specified in that section.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 157, 157A, 158 substituted (25.1.2018) for ss. 157, 158 by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 58; S.I. 2018/34, art. 2(b)(ii)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 157A(1) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 15; S.I. 2018/35, art. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 157A excluded (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/157A",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}