xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

[F1SCHEDULE 1ASFIXED PENALTIES

Deadlines for paymentS

5(1)The payment deadline is the first working day occurring at least 28 days after the day on which the notice is given.S

(2)But the enforcement authority may extend the payment deadline in any particular case after the notice is given if it considers it appropriate to do so.

(3)The discounted payment deadline is the first working day occurring at least 14 days after the day on which notice is given.

(4)But the enforcement authority may extend the discounted payment deadline in any particular case after the notice is given if it considers it appropriate to do so.

(5)On extending the payment deadline under sub-paragraph (2), or the discounted payment deadline under sub-paragraph (4), the enforcement authority must notify the recipient of the notice.

(6)In this paragraph, “working day” means any day other than a Saturday, a Sunday, Christmas Day or a day which, under the Banking and Financial Dealings Act 1971, is a bank holiday in Scotland.]