SCHEDULES
SCHEDULE 6 Climate change levy
Part IX Civil penalties
Supplemental provisions about interest
110
(1)
Interest under paragraph 109 shall be paid without any deduction of income tax.
(2)
Sub-paragraph (3) applies where—
(a)
an amount carries interest under paragraph 109 (or would do so apart from that sub-paragraph); and
(b)
all or part of the amount turns out not to be due.
(3)
In such a case—
(a)
the amount or part that turns out not to be due shall not carry interest under paragraph 109 and shall be treated as never having done so; and
(b)
all such adjustments as are reasonable shall be made, including (subject to paragraphs 64 to 76) adjustments by way of repayment.