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