Section 67 Interest on penaltiesI1I2
Scotland
(1)
Interest is payable on the amount of any unpaid penalty from the date on which the penalty is due to be paid until it is paid.
(2)
Interest under this section is calculated at the rate specified in provision made under section 68.
Annotations
Commencement
- I1
S. 67 not in force at Royal Assent, see s. 79(2)
- I2
S. 67 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2