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(1)This section applies if—
(a)a person chargeable to an amount of devolved tax or penalty relating to devolved tax 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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