Enforcement of penalties
This section has no associated Explanatory Memorandum
17.—(1) A penalty under this Part must be paid before the end of the period of 30 days beginning with the date on which notification under regulation 16 is given in respect of the penalty.
(2) A penalty assessed and notified to a supplier under this Part is recoverable as if it were VAT due from the supplier (unless, or except to the extent that, the assessment is withdrawn or reduced).