# Finance Act 2009, Paragraph 11


(1) A penalty under this Schedule must be paid—
(a) before the end of the period of 30 days beginning with the date on which the notification under paragraph 9 was issued, or
(b) if a notice of 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penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.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 this Schedule 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/2009/10/schedule/46/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-46/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.