Part VI Interest Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 5 para. 2(6)(e) words repealed by The Criminal Evidence (Northern Ireland) Order 1999 Sch. 3 Interest on under-declared tax Interest on unpaid tax etc. Interest payable by Commissioners Notes on Schedule 5 Modifications C1 Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3) Part VI