# Finance Act 2016, 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if a notice of appeal is given, before the end of 30 days beginning with the day on which the appeal is determined or withdrawn.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.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.