Paragraph 13 Enforcement
United Kingdom
(1)
An electronic sales suppression penalty must be paid—
(a)
before the end of the period of 30 days beginning with the date on which notification of the penalty was given under paragraph 11(1)(b), or
(b)
if notice of an appeal is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.
(2)
An electronic sales suppression penalty is recoverable as a debt due to the Crown.