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.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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