Penalties for breach of obligations
Enforcement of penalties22
1
A penalty under these Regulations must be paid before the end of the period of 30 days beginning with the date mentioned in paragraph (2).
2
That date is—
a
the date on which the assessment under regulation 18 or notification under regulation 21(5) is given in respect of the penalty, or
b
if a notice of appeal under regulation 20 is given, the date on which the appeal is finally determined or withdrawn.
3
A penalty under these Regulations may be enforced as if it were income tax charged in an assessment and due and payable.