Commentary on Sections
Part 4 – Taxable Disposals Made at Places Other than Authorised Landfill Sites
Chapter 2 – Procedure for Charging Tax
Section 53 - Late payment interest
97.This section amends section 157 of TCMA so as to ensure that late payment interest can be charged where tax owed under a charging notice, issued under section 49 or 50, has not been paid.
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