A penalty under this Part must be paid before the end of the period of 30 days beginning with the day on which notice of the penalty was issued (but see section 182).
Modifications etc. (not altering text)
C1S. 154 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(5)
Commencement Information
I1S. 154 in force at 25.1.2018 by S.I. 2018/33, art. 2(e)