Paragraph 8
(1)
The penalty must be paid within a period of 56 days beginning with the day of receipt of the final notice, unless an appeal is made within that period.
(2)
If the penalty is not paid and an appeal is not made within that 56 day period, the amount of the penalty is increased by 50%.
(3)
In the case of an appeal—
(a)
the penalty must be paid within a period of 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with the date of the determination of the appeal if the appeal is unsuccessful, or the date on which the appeal is withdrawn; and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 that 28 day period, the amount of the penalty is increased by 50%.