This section has no associated Explanatory Notes
15E+WIn section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “ relating to devolved tax ”.
Commencement Information
I1Sch. 4 para. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3