Revenue Scotland and Tax Powers Act 2014

Yn ddilys o 01/04/2015

218Interest on penaltiesS

This adran has no associated Nodiadau Esboniadol

(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.