205Enforcement of increased daily default penaltyS
This section has no associated Explanatory Notes
(1)A penalty under section 204 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.
(2)A penalty under section 204 is to be treated for enforcement purposes as an assessment to tax.
Commencement Information
I1S. 205 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)