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5(1)A penalty is payable under this paragraph if—
(a)the tax due is not paid in full before the end of the 15 day period, and
(b)the 15 day time to pay condition is not met.
(2)If the tax due is paid in full after the end of the 15 day period but before the end of the 30 day period, the amount of the penalty is amount A.
(3)If the tax due is not paid in full before the end of the 30 day period, the amount of the penalty is—
(a)if the 30 day time to pay condition is met, amount A, and
(b)if the 30 day time to pay condition is not met, the total of amount A and amount B,
(but see paragraph 7).
(4)Amount A is 2% of so much of the tax due as is unpaid at the end of the 15 day period.
(5)Amount B is 2% of so much of the tax due as is unpaid at the end of the 30 day period.
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