# Tax Collection and Management (Wales) Act 2016, Section 160: Late payment interest start date: death of taxpayer

Extent: E+W

(1) This section applies if—
(a) a person who is—
(i) chargeable to an amount of WRA-collected tax or penalty relating to WRA-collected tax, or
(ii) required to pay an amount in respect of a tax credit,
dies before the amount becomes payable, and
(b) the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.
(2) The late payment interest start date for that amount is the later of the following—
(a) the date which would be the late payment interest start date apart from this section, and
(b) the day after the end of the period of 30 days beginning with the grant of probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/160 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-160
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.