4U.K.No penalty is payable if—
(a)the tax due is paid in full before the end of the 15 day period, or
(b)the 15 day time to pay condition is met,
(but see paragraph 7).
Commencement Information
I1Sch. 26 para. 4 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
I2Sch. 26 para. 4 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)