Income and Corporation Taxes Act 1988

9M1The chargeable person shall pay the income tax into the general account of the Board at the Bank of England or the Bank of Ireland within 30 days of the date of the issue of the notice of assessment, and in default of payment it shall be recovered from him in the same manner as other tax assessed and charged on him may be recovered.

Marginal Citations

M1Source—1970 Sch.5 9; 1975 (No.2) s.44(3)