53Late payment interestE+W
This section has no associated Explanatory Notes
(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.”
Commencement Information
I1S. 53 in force at 1.4.2018 by S.I. 2018/35, art. 3