Part 5 S Enforcement of the levy and penalties

Chapter 3 S Penalties

Interest S

67 Interest on penalties S

(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 68.

Commencement Information

I1 S. 67 not in force at Royal Assent, see s. 79(2)

I2 S. 67 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2