# Finance Act 2008, Paragraph 51


(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.
(2) A penalty under paragraph 50 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/51 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.