Coronavirus Act 2020

Late payment

This section has no associated Explanatory Notes

5(1)This paragraph applies if a person to whom a final notice is given does not pay the financial penalty specified in the notice within the period of 28 days referred to in paragraph 4(3).

(2)The amount of the penalty is increased by 50%.

(3)The appropriate authority which gave the final notice may publish, in such manner as it thinks fit—

(a)the fact that the penalty has been imposed on the person,

(b)the amount of the penalty, and

(c)the grounds on which it was imposed.