Part 4Stamp duty land tax

Liability for and payment of tax

91Collection and recovery of tax etc

(1)

The provisions of Schedule 12 have effect with respect to the collection and recovery of tax.

In that Schedule—

  • Part 1 contains general provisions, and

  • Part 2 relates to court proceedings.

(2)

The provisions of that Schedule have effect in relation to the collection and recovery of any unpaid amount by way of—

(a)

penalty under this Part, or

(b)

interest under this Part (on unpaid tax or penalty),

as if it were an amount of unpaid tax.