SCHEDULES
SCHEDULE 9Interest
Part 2Petroleum revenue tax
17
After paragraph 11 insert—
Instalments of petroleum revenue tax
11A
The late payment interest start date in respect of an instalment of petroleum revenue tax payable under paragraph 2 of Schedule 19 to FA 1982 (payment for tax) is the last day of the month in which that instalment is payable.
Other amounts of petroleum revenue tax
11B
The late payment interest start date in respect of any other amount of petroleum revenue tax is the date falling two months after the end of the chargeable period in respect of which the amount is due.