Point in time view as at 27/07/2010.
Finance Act 2008, Cross Heading: Enforcement of tax-related penalty is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
51(1)A penalty under paragraph 50 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.U.K.
(2)A penalty under paragraph 50 may be enforced as if it were income tax charged in an assessment and due and payable.
Commencement Information
I1Sch. 36 para. 51 in force at 1.4.2009 by S.I. 2009/404, art. 2
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