SCHEDULES

SCHEDULE 36U.K.Information and inspection powers

Part 7U.K.Penalties

Modifications etc. (not altering text)

C7Sch. 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)

Enforcement of tax-related penaltyU.K.

51(1)A penalty under paragraph 50 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.U.K.

(2)A penalty under paragraph 50 may be enforced as if it were income tax charged in an assessment and due and payable.

Commencement Information

I1Sch. 36 para. 51 in force at 1.4.2009 by S.I. 2009/404, art. 2