Clause 11

by deleting paragraph (o) of subsection (1) and substituting the following paragraph:“(o)to prescribe —

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

any interest or charge payable for the late payment, or the payment by instalment, of any tax payable under this Act;”; and

by inserting, immediately after subsection (2), the following subsection:“(3) Every amount collected before the date of commencement of the Statutes (Miscellaneous Amendments) (No. 2) Act 2007 as, or purportedly as, interest or a charge for the late payment, or the payment by instalment, of any tax payable under this Act 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.”.