Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 9 S Interest on payments due to or by Revenue Scotland

Valid from 01/04/2015

218 Interest on penalties S

(1) Interest is payable on the amount of any unpaid penalty from the date on which the penalty is due to be paid until it is paid.

(2) Interest under this section is calculated at the rate specified in provision made under section 220.