Regulation 17 Enforcement of penalties
(1)
A penalty under these Regulations must be paid before the end of the period of 30 days beginning with the date mentioned in paragraph (2).
(2)
That date is—
(a)
the date on which the notification under regulation 13 is given in respect of the penalty, or
(b)
if a penalty is suspended under regulation 14, the date on which the suspended penalty becomes payable, or
(c)
if a notice of appeal under regulation 16 is given, the date on which the appeal is finally determined in favour of HMRC or withdrawn.
(3)
A penalty under these Regulations may be enforced as if it were income tax charged in an assessment and due and payable.