Modifications etc. (not altering text)
C1Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
C2Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
81(1)Where—U.K.
(a)the circumstances are such that an assessment could have been made under paragraph 78 or 79 of an amount of levy due from any person, but
(b)before such an assessment was made and notified to that person that amount was paid (so that no such assessment was necessary),
the whole of the amount paid shall carry interest for the period specified in sub-paragraph (2).
(2)That period is the period which—
(a)begins with the day after that on which the person is required in accordance with regulations under paragraph 41 to pay levy due from him for the accounting period to which the amount paid relates; and
(b)ends with the day before that on which the amount is paid.
(3)Interest under this paragraph shall be payable at the rate applicable under section 197 of the M1Finance Act 1996.