Schedule 5, Part 3, paragraph 16E(1)

This paragraph applies where a penalty imposed by a final enforcement notice given under paragraph 16C, or any part of such a penalty, has not been paid by the date on which it is required to be paid and— an appeal under paragraph 16D has not been brought before the end of the period mentioned in sub-paragraph (5) of that paragraph, or any such appeal that was brought has been determined, withdrawn or otherwise disposed of.

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Source: legislation.gov.uk · retrieved 2026-07-30