# Revenue Scotland and Tax Powers Act 2014, Section 226: Recovery of penalties and interest


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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/226 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-226
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.