Section 69D(4)

Where the Commissioners have specified a portion of the penalty in a decision notice given to the officer— section 70 applies to the specified portion as to a penalty under section 69C, the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given, section 76(9) applies as if the decision notice were an assessment notified under section 76, and a further decision notice may be given in respect of a portion of any additional amount assessed in an additional assessment.

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Source: legislation.gov.uk · retrieved 2026-07-28