# Finance Act 2012, Paragraph 32


(1) A penalty under this Schedule must be paid—
(a) before the end of the period of 30 days beginning with the day on which notification of the penalty was issued, or
(b) if a notice of appeal under paragraph 31 is given, before the end of the period of 30 days beginning with the day on which the appeal is withdrawn or determined.
(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/2012/14/schedule/38/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.