Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 3 – Penalties Section 68 – Rate of interest
107.The rates of interest which are to apply to unpaid levy or unpaid penalties are to be specified in regulations made by the Scottish Ministers under this section (subsection (1)). Different rates can be specified for different penalties, and provision can be made for the alteration of rates of interest (subsection (2)). Regulations made under this section are subject to the negative procedure (subsection (3)).