http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/26/enacted

SCHEDULES

SCHEDULE 26Penalties for failure to pay tax

PART 2Liability to a penalty

6Meaning of “15 day time to pay condition” and “30 day time to pay condition”

1

The 15 day time to pay condition is met if a time to pay agreement is made (whether before or after the end of the 15 day period) as a result of proposals for paying the tax due made by the person before the end of the 15 day period.

2

The 30 day time to pay condition is met if a time to pay agreement is made (whether before or after the end of the 30 day period) as a result of proposals for paying the tax due made by the person after the end of the 15 day period, but before the end of the 30 day period.