Section 159 Late payment interest start date: amendments to assessments etc.F1
England and Wales Repealed
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Annotations
Textual amendments
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S. 159 and cross-heading omitted (25.1.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 59; S.I. 2018/34, art. 2(b)(ii)
Notes on the whole Act
Textual amendments
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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