Regulation 5
Where a taxable person is required to pay a payment on account but he fails to do so by the last day on which he is so required, that payment on account shall be recoverable as if it were tax due from him.
Where a taxable person is required to pay a payment on account but he fails to do so by the last day on which he is so required, that payment on account shall be recoverable as if it were tax due from him.