{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-226",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-226.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/226",
  "kind": "section",
  "number": "226",
  "heading": "Recovery of penalties and interest",
  "text": "The provisions of this Chapter have effect in relation to the recovery of any unpaid amount by way of—\n(a) penalty, or\n(b) interest (whether on unpaid tax or penalty),\nas though that amount were an amount of unpaid tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 226 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/226",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}