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The International Tax Compliance Regulations 2015
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Enforcement of penaltiesU.K.
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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—
[F1(a)the date on which the assessment of the penalty under regulation 18 is notified 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(b)if a notice of appeal under regulation 20 is given, the date on which the appeal is finally determined or withdrawn.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.
Textual Amendments
F1Reg. 22(2)(a) substituted (17.5.2017) by The International Tax Compliance (Amendment) Regulations 2017 (S.I. 2017/598), regs. 1(1), 17
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