Textual Amendments
F1Sch. 3A inserted (21.7.2008 for specified purposes) by Health and Social Care Act 2008 (c. 14), ss. 136(2), 170
5N.I.A penalty payable under this Schedule is to be treated for the purposes of Part 6 of the Taxes Management Act 1970 (collection and recovery) as if it were tax charged in an assessment and due and payable.]