Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 10 S Enforcement of payment of tax

CHAPTER 1 S Enforcement: general

Recovery of penalties and interest S

226 Recovery of penalties and interest S

The provisions of this Chapter have effect in relation to the recovery of any unpaid amount by way of—

(a) penalty, or

(b) interest (whether on unpaid tax or penalty),

as though that amount were an amount of unpaid tax.

Commencement Information

I1 S. 226 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)