Schedule 5 AGGREGATES LEVY: RECOVERY AND INTEREST

1. 1Recovery of levy as debt due
2. 2Assessments of amounts of levy due
3. 3Supplementary assessments
4. 4Time limits for assessments
5. 5Penalty interest on unpaid levy
6. 6Interest on overdue levy paid before assessment
7. 7Penalty interest on levy where no return made
8. 8Ordinary and penalty interest on under-declared levy
9. 9Penalty interest on unpaid ordinary interest
10. 10Penalty interest
11. 11Supplemental provisions about interest
12. 12Assessments to interest
13. 13Further assessments to penalty interest
14. 14Recovery by distress
15. 15Walking possession agreements
16. 16Recovery by diligence
17. 17Preferential debts in England and Wales and Northern Ireland
18. 18Preferred debts in Scotland
19. 19Interpretation of Schedule etc.