{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-27",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-27.json",
  "legislation": "uksi/2026/1156",
  "legislation_title": "The International Controlled Transaction Reporting Regulations 2026",
  "legislation_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Payment and enforcement of penalties",
  "text": "(1) A penalty under these Regulations must be paid before the end of the period of 30 days beginning with the date mentioned in paragraph (2).\n(2) That date is—\n(a) the date on which the assessment of the penalty under regulation 23 is notified in respect of the penalty, or\n(b) if a notice of appeal under regulation 25 is issued, the date on which—\n(i) the appeal is finally determined (but the penalty is not cancelled or withdrawn), or\n(ii) the appeal is withdrawn.\n(3) A penalty under these Regulations may be enforced as if it were corporation tax charged in an assessment and due and payable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/27",
    "retrieved_at": "2026-11-10T03:36:48.679649+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}