Paragraph 7 Non-payment after 2 months
(1)
The penalty must be paid within 2 months after the day on which the final notice is given.
(2)
If the penalty is not paid within 2 months, the amount of the penalty is increased by 50%.
(3)
In the case of an appeal—
(a)
the penalty must be paid within 28 days beginning with the date of the determination of the appeal if the appeal is unsuccessful, or the date on which the appeal is withdrawn, and
(b)
if the penalty is not paid within 28 days, the amount of the penalty is increased by 50%.