Non-payment after 28 days
This section has no associated Explanatory Memorandum
11.—(1) The penalty must be paid within 28 days of receipt of the final notice.
(2) If the penalty is not paid within 28 days the amount payable is increased by 50%.
(3) In the case of an appeal the penalty must be paid within 14 days of the determination of the appeal (if the appeal is unsuccessful), and if it is not paid within 14 days the amount of the penalty is increased by 50%.