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The Employment (Northern Ireland) Order 2002
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2.—(1) A penalty determined under paragraph l shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of determination.N.I.
(2) Part VI of the Taxes Management Act 1970 (c. 9) shall apply in relation to a penalty determined under paragraph 1 as if it were tax charged in an assessment and due and payable.
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