SCHEDULES
SCHEDULE 34Stamp duty: withdrawal of group relief: supplementary provisions
5Interest
1
If any duty payable under section 111 is not paid within the period of 30 days within which payment is to be made, interest is payable on the amount remaining unpaid.
2
The provisions of section 15A(3) to (5) of the Stamp Act 1891 (c. 39) (rate of interest on unpaid duty, etc) apply in relation to interest under sub-paragraph (1).