The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015
PART 1GENERAL
1Citation and commencement
2Interpretation
PART 2Interest on unpaid tax
3Interpretation of Part 2
4Relevant date
PART 3Rates of interest in general
5Meaning of “Bank of England rate”
6Late payment interest rate
7Repayment interest rate

2015 No. 128

Taxes

The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015

Made

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 217(2) and 220(1) of the Revenue Scotland and Tax Powers Act 20141 and all other powers enabling them to do so.

In accordance with section 254(3)(m) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.