Section 91 | Collection and recovery of tax etc

(1)The provisions of Schedule 12 have effect with respect to the collection and recovery of tax.

(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.