Yn ddilys o 01/04/2015
205Enforcement of increased daily default penaltyS
This
adran has no associated
Nodiadau Esboniadol
(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.