# Finance Act 2008, Paragraph 49

Extent: E+W+S+N.I.

(1) A penalty under paragraph 39 , 40 or 40A must be paid—
(a) before the end of the period of 30 days beginning with the date on which the notification under paragraph 46 was issued, or
(b) if a notice of an appeal against the penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.
(2) A penalty under paragraph 39 , 40 or 40A may be enforced as if it were income tax charged in an assessment and due and payable.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.