Enforcement of standard penalty or daily default penalty
49(1)A penalty under paragraph 39 or 40 must be paid—
(a)before the end of the period of 30 days beginning with the date on which the notification under paragraph 46 was issued, or
(b)if a notice of an 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penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.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 paragraph 39 or 40 may be enforced as if it were income tax charged in an assessment and due and payable.