PART 6INTEREST
CHAPTER 1INTEREST ON AMOUNTS PAYABLE TO WRA
Late payment interest start date: special rules
159Late payment interest start date: amendments to assessments etc.
1
This section applies to an amount that is payable as a result of—
a
an amendment under section 41, 45 or 50, or a correction under section 42, to an assessment (“assessment A”),
b
a WRA assessment made in place of or in addition to an assessment (“assessment A”), or
c
an assessment under section 45 or 50, or a WRA determination, made in place of an assessment (“assessment A”) which ought to have been made by a person chargeable to a devolved tax.
2
The late payment interest start date for that amount is the date which would have been the late payment interest start date if—
a
assessment A had been complete and accurate and had been made on the date (if any) by which it was required to be made, and
b
accordingly, the amount had been payable as a result of assessment A.