Paragraph 35K EnforcementF1

(1)

A penalty under paragraph 35F or 35G must be paid—

(a)

before the end of the period of 30 days beginning with the date on which the notification under paragraph 35I was issued, or

(b)

if a notice of an appeal against the penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.

(2)

A penalty under paragraph 35F or 35G may be enforced as if it were income tax charged in an assessment and due and payable.

Annotations

Textual amendments

F1: Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10