Paragraph 40
A penalty under this Schedule must be paid before the end of the period of 30 days beginning with the date mentioned in sub-paragraph (2).
That date is—
the date on which notification under paragraph 35 F1... is given in respect of the penalty, or
if (in the case of a penalty under paragraph 30, 31 or 32) a notice of appeal under paragraph 36 is given, the date on which the appeal is finally determined or withdrawn.
A penalty under this Schedule may be enforced as if it were income tax charged in an assessment and due and payable.
Annotations
Textual amendments
- F1
Words in Sch. 23 para. 40(2)(a) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 177(4)
Notes on Schedule 23
Modifications
- C1
Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
- C2
Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)