http://www.legislation.gov.uk/nia/2008/13/schedule/9/paragraph/1Pensions (No. 2) Act (Northern Ireland) 2008An Act to make provision relating to pensions; and for connected purposes.texttext/xmlenStatute Law Database2024-05-15Expert Participation2023-12-31 SCHEDULESSCHEDULE 9INTEREST ON LATE PAYMENT OF LEVIES<Emphasis>The Pension Schemes (Northern Ireland) Act </Emphasis>1993 (c. 49)1After section 170 of the Pension Schemes Act (levies towards certain expenditure) insert—Levies: interest for late payment170A1Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a levy imposed under section 170(1).2Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable.3Interest payable by a person by virtue of this section is a debt due from the person to the Department.4Interest is recoverable by the Department or, if the Department so determines, by the Regulatory Authority on the Department's behalf.5Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—athe collection and recovery of interest;bthe circumstances in which interest may be waived..
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1993 (c. 49)
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