Paragraph 14 I1

In section 66 (interest on unpaid levy), after subsection (1) insert—

“(1A)

If section 29A applies in relation to a return made under section 26 by a liable person, the total amount of the levy payable in respect of the relevant period to which the return relates is to be treated for the purposes of subsection (1) as if it had been payable in accordance with section 29(2)(b).”.