PART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES

CHAPTER 2PROCEDURE FOR CHARGING TAX

I153Late payment interest

1

Section 157 of TCMA (late payment interest on devolved taxes) (substituted by paragraph 58 of Schedule 23 to LTTA) is amended as follows.

2

After subsection (1) insert—

1A

This section also applies to an amount of landfill disposals tax charged by a charging notice issued under section 49 or 50 of LDTA.

3

In subsection (3), after paragraph (b) insert—

c

in the case of an amount falling within subsection (1A), the date immediately after the end of the period specified in section 51 of LDTA.