This section has no associated Explanatory Notes
8U.K.If any amount of the tax is unpaid after the end of the period of 12 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I1Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I4Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I5Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
I6Sch. 56 para. 8 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)