30Demands for penaltiesU.K.
(1)Where a person is liable to a penalty under this Part, the Commissioners may give to that person or his representative a notice in writing (a “demand notice”) demanding payment of the amount due by way of penalty.
(2)An amount demanded as due from a person or his representative in accordance with subsection (1) is recoverable as if it were an amount due from the person or, as the case may be, the representative as an amount of customs duty.
This subsection is subject to—
(a)any appeal under section [F133] (appeals to tribunal); and
(b)subsection (3).
(3)An amount so demanded is not recoverable if or to the extent that—
(a)the demand has subsequently been withdrawn; or
(b)the amount has been reduced under section 29.
Textual Amendments
F1Word in s. 30(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 361
Commencement Information
I1S. 30 in force at 27.11.2003 by S.I. 2003/2985, art. 2