Paragraph 31
(1)
A penalty must be paid—
(a)
before the end of the period of 30 days beginning with the date on which the notification under paragraph 29(1)(b) was issued, or
(b)
if a notice of appeal is given, before the end of 30 days beginning with the day on which the appeal is determined or withdrawn.
(2)
A penalty may be enforced as if it were corporation tax charged in an assessment and due and payable.