SCHEDULES

C5C1C3C4C2C6C9C10C12C13SCHEDULE 36Information and inspection powers

Annotations:

C8C11C14Part 7Penalties

Annotations:
Modifications etc. (not altering text)
C8

Sch. 36 Pt. 7 applied (13.8.2009) by 2007 c. 11, Sch. 11 para. 2(7) (as substituted by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), Sch. para. 53)

C11

Sch. 36 Pt. 7 applied (1.4.2011) by 1979 c. 2, s. 118G(2) (as inserted by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 15(3); S.I. 2011/777, art. 2)

F3Enforcement of ... penalty

Annotations:
Amendments (Textual)
F3

Words in Sch. 36 para. 49 cross-heading omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 20(4)

I1C7C17C16C15C19C1849

1

A penalty under paragraph 39 F1, 40 or 40A must be paid—

a

before the end of the period of 30 days beginning with the date on which the notification under paragraph 46 was issued, or

b

if a notice of an appeal against the penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.

2

A penalty under paragraph 39 F2, 40 or 40A may be enforced as if it were income tax charged in an assessment and due and payable.