<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>

http://www.legislation.gov.uk/asp/2014/16/section/220/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04 <Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation> 16 24 September 2014 The Act<CitationSubRef id="c00686" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/9" CitationRef="c00001" SectionRef="part-9">Part 9</CitationSubRef> – Interest on Payments Due to Or by Revenue Scotland <CitationSubRef id="c00694" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/220" CitationRef="c00001" SectionRef="section-220">Section 220</CitationSubRef> – Rates of interest 259 This section provides that Ministers will specify the rate of interest to be paid in sections 217, 218 and 219 in regulations subject to the affirmative procedure. Different rates may be set for different taxes and different penalties.