# Finance Act 2021, Paragraph 4


No penalty is payable if—
(a) the tax due is paid in full before the end of the 15 day period, or
(b) the 15 day time to pay condition is met,
(but see paragraph 7).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.