# Employment Act 2002, Paragraph 2: Provisions supplementary to paragraph 1


(1) A penalty determined under paragraph 1 above shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of determination.
(2) Part 6 of the Taxes Management Act 1970 (c. 9) shall apply in relation to a penalty determined under paragraph 1 as if it were tax charged in an assessment and due and payable.

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Source: https://www.legislation.gov.uk/ukpga/2002/22/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/employment-act-2002/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.