40(1)A penalty under this Schedule must be paid before the end of the period of 30 days beginning with the date mentioned in sub-paragraph (2).E+W+S+N.I.
(2)That date is—
(a)the date on which notification under paragraph 35 or 39 is given in respect of the penalty, or
(b)if (in the case of a penalty under paragraph 30, 31 or 32) a notice of appeal under paragraph 36 is given, the date on which the appeal is finally determined or withdrawn.
(3)A penalty under this Schedule may be enforced as if it were income tax charged in an assessment and due and payable.