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Part VII Recovery and interest

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Recovery of levy as debt due
  2. Assessments of amounts of levy due
  3. Supplementary assessments
  4. Time limits for assessments
  5. Ordinary interest on overdue levy paid before assessment
  6. Penalty interest on unpaid levy
  7. Penalty interest on levy where no return made
  8. Ordinary and penalty interest on under-declared levy
  9. Penalty interest on unpaid ordinary interest
  10. Penalty interest
  11. Supplemental provisions about interest
  12. Assessments to interest
  13. Further assessments to penalty interest
  14. Controlled goods agreements
  15. Walking possession agreements
  16. Interpretation etc. of Part VII

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)