696F Collection and general provisions.
(1) The provisions of the Corporation Tax Acts relating to—
(a) assessments to corporation tax,
(b) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
(c) the collection and recovery of corporation tax,
shall apply in relation to a profit resource rent tax charged under section 696C as they apply to corporation tax charged otherwise than under this Chapter.
(2) (a) Any amount of profit resource rent tax payable in accordance with this Chapter without the making of an assessment shall carry interest at the rate of 0.0273 per cent for each day or part of a day from the date when the amount becomes due and payable until payment.
(b) Section 1080 shall apply in relation to interest payable under paragraph (a) as it applies in relation to interest payable under section 1080.