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if a notice of appeal is given, before the end of 30 days beginning with the day on which the appeal is determined or withdrawn.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