{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-51",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-51.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/36/paragraph/51",
  "kind": "paragraph",
  "number": "51",
  "heading": null,
  "text": "(1) A penalty under paragraph 50 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.\n(2) A penalty under paragraph 50 may be enforced as if it were income tax charged in an assessment and due and payable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 36 para. 51 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 203(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 36 para. 51 in force at 1.4.2009 by S.I. 2009/404, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/51",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}