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)