SCHEDULES

SCHEDULE 1Penalties: procedure and appeals

2Provisions supplementary to paragraph 1

1

A penalty determined under paragraph 1 above 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.

2

Part 6 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.