4A. Validation of collection of charge for late payment of tax or additional tax

Every amount collected, on behalf of the Government, before the date of commencement of the Statutes (Miscellaneous Amendments) Act 2008 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.