Section 91 — Finance Act 2003: Collection and recovery of tax etc

Collection and recovery of tax etc 91 1 The provisions of Schedule 12 have effect with respect to the collection and recovery of tax. In that Schedule— Part 1 contains general provisions, and Part 2 relates to court proceedings.

2 The provisions of that Schedule have effect in relation to the collection and recovery of any unpaid amount by way of—

a penalty under this Part, or b interest under this Part (on unpaid tax or penalty), as if it were an amount of unpaid tax.