# Finance Act 1981, Paragraph 9


Subject to paragraphs 7 and 8 above, the duty charged in an assessment made on a participator for any chargeable period, so far as not paid under paragraphs 10 and 11 below, shall be payable by him four months after the end of that chargeable period or, if later, thirty daYs after the date of issue of the notice of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/16/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.