The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015

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1. Introductory Text

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   PART 1 GENERAL

   1. 1. Citation and commencement

   2. 2. Interpretation

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   PART 2 Interest on unpaid tax

   1. 3. Interpretation of Part 2

   2. 4. Relevant date

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   PART 3 Rates of interest in general

   1. 5. Meaning of “Bank of England rate”

   2. 6. Late payment interest rate

   3. 7. Repayment interest rate

5. Signature

6. Explanatory Note