# Finance Act 2009, Paragraph 8B


(1) A penalty period begins to run on the penalty date for the payment of tax.
(2) The penalty period ends with the day 12 months after the date specified in or for the purposes of column 4 for the payment, unless it is extended under paragraph 8C(2)(c) or 8H(2)(c).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/8B (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-8B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.