Paragraph 9 Non-payment after 56 daysI1

The penalty must be paid within 56 days of receipt of the final notice.

If the penalty is not paid within 56 days the amount payable is increased by 50%.

In the case of an appeal it is payable within 28 days of the determination of the appeal (if the appeal is unsuccessful), and if it is not paid within 28 days the amount of the penalty is increased by 50%.