Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 6 INTEREST

CHAPTER 1 INTEREST ON AMOUNTS PAYABLE TO WRA

Late payment interest

158 Late payment interest: supplementary

(1) Late payment interest is not payable on late payment interest.

(2) The date of payment, in relation to an amount to which section 157 applies, includes the date on which it is set off against an amount payable by WRA.