{
  "url": "https://openlegislation.uk/finance-act-2003/section-30",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-30.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Demands for penalties",
  "text": "(1) Where a person is liable to a penalty under this Part, the Commissioners may give to that person or his representative a notice in writing (a “demand notice”) demanding payment of the amount due by way of penalty.\n(2) An amount demanded as due from a person or his representative in accordance with subsection (1) is recoverable as if it were an amount due from the person or, as the case may be, the representative as an amount of customs duty.\nThis subsection is subject to—\n(a) any appeal under section 33 (appeals to tribunal); and\n(b) subsection (3).\n(3) An amount so demanded is not recoverable if or to the extent that—\n(a) the demand has subsequently been withdrawn; or\n(b) the amount has been reduced under section 29.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 30(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 361"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 30 in force at 27.11.2003 by S.I. 2003/2985, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/30",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}