207Enforcement of tax-related penaltyS
This section has no associated Explanatory Notes
(1)A penalty under section 206 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 206 is to be treated for enforcement purposes as an assessment to tax.
Commencement Information
I1S. 207 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)