Recovery of penalties and interestS
226Recovery of penalties and interestS
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
I1S. 226 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)