Section 235
Recovery of penalties imposed under Part XI
ActIn forceProvision 109 of 223
Section 235
(1)
Special penalties imposed under subsection 225(2), 227(1)
or 228(1) shall be recoverable in the same way as fines imposed on conviction.
Finance (No. 2)
(2)
Any penalty imposed on any natural person or
Constituent Entity under subsection 225(5) or 227(2) shall be collected as if it were part of the tax payable by that natural person or Constituent Entity, but shall not be treated as tax so payable for the purposes of any provision of this Act other than sections 220 to 222.