22.—(1) A penalty under these Regulations must be paid before the end of the period of 30 days beginning with the date mentioned in paragraph (2).
(2) That date is—
(a)the date on which the assessment under regulation 18 or notification under regulation 21(5) is given in respect of the penalty, or
(b)if a notice of appeal under regulation 20 is given, the date on which the appeal is finally determined or withdrawn.
(3) A penalty under these Regulations may be enforced as if it were income tax charged in an assessment and due and payable.