35.—(1) This regulation applies if the Commissioners notify a person of a penalty (see regulation 34).
(2) The person must pay the penalty—
(a)if the person does not apply for a review (see regulation 36)—
(i)within 30 days of the day on which the notification is made, or
(ii)if the person is granted an extension to their right to apply for a review, on or before the date notified under regulation 37(5)(a)(ii);
(b)if the person applies for a review, unless the penalty is set aside, within 30 days of the day on which the person is notified of the outcome of the review (see regulation 38(5));
(c)if the person gives notice of appeal (see regulation 39), unless the penalty is set aside, on or before the day after the day on which—
(i)the First-tier Tribunal gives a decision (see regulation 42), or
(ii)if the person gives notice of the withdrawal of their case, the First-tier Tribunal consents to that withdrawal.
(3) A penalty may be enforced as if it were income tax charged in an assessment and due and payable.