24A. Validation of collection of charge for late payment of fee or charge

Every amount collected before the date of commencement of the Statutes (Miscellaneous Amendments) Act 2008 as, or purportedly as, a charge for the late payment of any fee or charge referred to in section 24(2)(e) 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.