# Finance Act 2011, Paragraph 40


(1) 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).
(2) That date is—
(a) the date on which notification under paragraph 35 ... is given in respect of the penalty, or
(b) 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30, 31 or 32) a notice of appeal under paragraph 36 is given, the date on which the appeal is finally determined or withdrawn.
(3) 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/2011/11/schedule/23/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.