Clause 15

by inserting, immediately after subsection (2) of section 3, the following subsection:“(2A) Any order under subsection (1) may prescribe —

the fees and costs payable for the recovery of any tax or additional tax, whether by instalment or otherwise; and

the charges payable for the late payment of any tax or additional tax.”; and

by inserting, immediately after section 4, the following section:“Validation of collection of charge for late payment of tax or additional tax4A. Every amount collected, on behalf of the Government, before the date of commencement of the Statutes (Miscellaneous Amendments) (No. 2) Act 2007 as, or purportedly as, a charge for the late payment of any tax or additional tax shall be deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection.”.