Paragraph 30 F1

(1)

A penalty under paragraph 25 or 26 must be paid—

(a)

before the end of the period of 30 days beginning with the date on which the notification under paragraph 28 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penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.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 25 or 26 may be enforced as if it were income tax charged in an assessment and due and payable.

Annotations

Textual amendments

F1: Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1