PART 11Administration, enforcement and supplementary powers

Judgment debts

172Rate of interest applicable to judgment debts etc: England and Wales

1

In section 52 of F(No. 2)A 2015 (rates of interest applicable to judgment debts etc in taxation matters: England and Wales), in subsection (15), in the definition of “taxation matter” omit “, other than national insurance contributions,”.

2

This section has effect in relation to interest for periods beginning on or after the day on which this Act is passed, regardless of—

a

the date of the judgment or order in question, and

b

whether interest begins to run on or after the day on which this Act is passed, or began to run before that date.

3

This section extends to England and Wales only.