SCHEDULES

SCHEDULE 19Large businesses: tax strategies and sanctions

PART 2Publication of tax strategies

Enforcement

31

1

A penalty must be paid—

a

before the end of the period of 30 days beginning with the date on which the notification under paragraph 29(1)(b) was issued, or

b

if a notice of appeal is given, before the end of 30 days beginning with the day on which the appeal is determined or withdrawn.

2

A penalty may be enforced as if it were corporation tax charged in an assessment and due and payable.