Section 172 | Rate 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.