Interest and penalties Interest and penalties Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 3 para. 3(c) word repealed by Child Support, Pensions and Social Security Act 2000 Sch. 9 Pt. 5 Sch. 3 para. 8 words substituted by Welfare Reform Act 2012 Sch. 7 para. 11 Sch. 3 para. 5 words repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 3 para. 3(b) repealed by Welfare Reform Act 2012 Sch. 14 Pt. 9 25Paragraph 25 26Paragraph 26 27Paragraph 27 28Paragraph 28 Interest and penalties