SCHEDULES
SCHEDULE 6 Climate change levy
Part VII Recovery and interest
Penalty interest on unpaid levy
82
1
Where—
a
a person makes a return for the purposes of any regulations made under paragraph 41 (whether or not at the time required by the regulations), and
b
the return shows that an amount of levy is due from him for the accounting period for which the return is made,
that amount shall carry penalty interest for the period specified in sub-paragraph (2).
2
That period is the period which—
a
begins with the day after that on which the person is required in accordance with regulations under paragraph 41 to pay levy due from him for the accounting period in question; and
b
ends with the day before that on which the amount shown in the return is paid.