xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 35Stamp duty: withdrawal of relief for company acquisitions: supplementary provisions

Interest

6(1)If any duty payable under section 113 or this Schedule is not paid within the period of 30 days within which payment is to be made, interest is payable on the amount remaining unpaid.

(2)The provisions of section 15A(3) to (5) of the Stamp Act 1891 (c. 39) (rate of interest on unpaid duty, etc) apply in relation to interest under this paragraph.