170 Rate of interest applicable to judgment debts etc: Scotland
Finance Act 2016 (2016 c 24) | Legislation

Judgment Debts

170  Rate of interest applicable to judgment debts etc: Scotland

(1)     This section applies if—

(a)     a sum is payable to or by the Commissioners under a decree or extract issued in any court proceedings relating to a taxation matter (a “tax-related judgment debt”), and

(b)     interest in relation to the tax-related judgment debt is included in or payable under the decree or extract.

(2)     In a case where the rate of interest in relation to the tax-related judgment debt is stated in the decree or extract, the rate stated in relation to that debt may not exceed (and

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