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11(1)If the whole or part of a penalty is not paid as required in accordance with this schedule the unpaid amount carries interest at the prescribed rate.S
(2)Here, the prescribed rate is the rate that is prescribed in regulations made by the Scottish Ministers for the purpose of this paragraph.
Commencement Information
I1Sch. 4 para. 11 in force at 1.4.2011 for specified purposes by S.S.I. 2011/180, art. 3, Sch.
I2Sch. 4 para. 11 in force at 2.7.2012 in so far as not already in force by S.S.I. 2012/152, art. 2, Sch.