Paragraph 20
(1)
A penalty under paragraph 1 must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.
(2)
An assessment of a penalty under paragraph 1—
(a)
is to be treated for procedural purposes in the same way as an assessment to tax (except in respect of a matter expressly provided for by this Schedule), and
(b)
may be enforced as if it were an assessment to tax.