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A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notice of the penalty is issued (but see section 182 of TCMA (payment of penalties in the event of a review or appeal)).
Commencement Information
I1S. 70 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)
A person is not liable to a penalty under this Chapter in respect of anything if the person has been convicted of an offence in relation to it.
Commencement Information
I2S. 71 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)
(1)If a person liable to a penalty under this Chapter (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
(2)A penalty assessed in accordance with subsection (1) is to be paid out of P's estate.
Commencement Information
I3S. 72 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)