Paragraph 9 Non-payment after 56 days (late payment penalty)I1

The penalty must be paid within 56 days of receipt of a final notice.

If the penalty is not paid within 56 days the amount payable is increased by 50%.

In the case of an appeal the penalty is payable within 28 days of the determination of the appeal (if the appeal is unsuccessful), and if it is not paid within 28 days the amount of the penalty is increased by 50%.