Section 5 Payment of the charge

In paragraph 4A of Schedule 6 to the 2008 Act (payment to the Department), after sub-paragraph (2) insert—

“(2A)

The regulations may—

(a)

provide for the time when and manner in which the gross or net proceeds of the charge are to be paid to the Department;

(b)

provide for the payment of interest for late payment of the gross or net proceeds of the charge to the Department.”.