[157 Late payment interest on devolved taxes]

Part 6 Interest

Chapter 1
Interest on Amounts Payable to WRA

. . .

[157  Late payment interest on devolved taxes]

[(1)     This section applies to an amount of devolved tax—

(a)     stated in a tax return as—

(i)     the tax chargeable, or

(ii)     if the tax return is a further return made by the buyer in a land transaction, the land transaction tax (or additional land transaction tax) payable;

(b)     payable—

(i)     as a result

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