4(1)Subject to sub-paragraphs (2) and (3) below, an assessment under paragraph 2 above to a civil penalty shall not be made more than [F14 years] after the conduct to which the penalty relates.
[F2(2)An assessment of a person to a civil penalty in a case involving a loss of aggregates levy—
(a)brought about deliberately by the person (or by another person acting on that person's behalf), or
(b)attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,
may be made at any time not more than 20 years after the conduct to which the penalty relates (subject to sub-paragraph (3)).
(2A)In sub-paragraph (2)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.]
(3)Where, after a person’s death, the Commissioners propose to assess an amount of a civil penalty due by reason of some conduct of the deceased—
(a)the assessment shall not be made more than [F34 years] after the death; F4...
F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in Sch. 10 para. 4(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(2); S.I. 2010/867, art. 2(1) (with art. 13)
F2Sch. 10 para. 4(2) (2A) substituted for Sch. 10 para. 4(2) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(3); S.I. 2010/867, art. 2(1) (with art. 14)
F3Words in Sch. 10 para. 4(3)(a) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(4)(a); S.I. 2010/867, art. 2(1) (with art. 15)
F4Sch. 10 para. 4(3)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(4)(b); S.I. 2010/867, art. 2(1) (with art. 15)