# Finance (No. 2) Act 2017, 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.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.