SCHEDULES
SCHEDULE 46Duties of senior accounting officers of qualifying companies
Enforcement of penalties
11
(1)
A penalty under this Schedule must be paid—
(a)
before the end of the period of 30 days beginning with the date on which the notification under paragraph 9 was issued, or
(b)
if a notice of 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penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.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 this Schedule may be enforced as if it were income tax charged in an assessment and due and payable.