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7(1)Where—
(a)the Commissioners make an assessment under paragraph 2 or 3 above of an amount of aggregates levy due from any person for any accounting period and notify it to him, and
(b)the assessment is made at a time after the time by which a return is required by regulations under section 25 of this Act to be made by that person for that accounting period and before any such return has been made,
that amount shall carry penalty interest for the period specified in sub-paragraph (2) below.
(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 section 25 of this Act to pay aggregates levy due from him for the accounting period in question; and
(b)ends with the day before that on which the assessed amount is paid.
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