Interest chargeable on arrear accrued more than six months, such interest and cost of any process, recoverable as part of arrear

Tax1996178 sections4 chapters

Statutory text

(1) The Financial Commissioner may by special order in each case, direct that an arrear of land revenue shall be chargeable with interest at the rate of 9 per cent per annum, and such interest shall be recoverable as part of the arrear : Provided that, no interest shall be charged on any arrear until a period of six months has elapsed since the arrear accrued.
(2) The cost of any process issued under this Chapter shall be recoverable as part of the arrear of land revenue in respect of which the process was issued.

Study data processing for this section.

PDF: pending for this language.