Section 226 Recovery of penalties and interestI1
The provisions of this Chapter have effect in relation to the recovery of any unpaid amount by way of—
(a)
penalty, or
(b)
interest (whether on unpaid tax or penalty),
as though that amount were an amount of unpaid tax.
Annotations
Commencement
- I1
S. 226 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)