This section has no associated Explanatory Notes
7U.K.If any amount of the tax is unpaid after the end of the period of 6 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I1Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)