{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-162",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-162.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/162",
  "kind": "section",
  "number": "162",
  "heading": "Repayment interest: supplementary",
  "text": "(1) Repayment interest is not payable on an amount payable in consequence of an order or judgment of a court having power to allow interest on the amount.\n(2) Repayment interest is not payable on repayment interest.\n(3) The date of repayment, in relation to an amount to which section 161 applies, includes the date on which it is set off against an amount owed to WRA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 162 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/162",
    "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."
}