- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2008
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Changes over time for: Paragraph 46
Version Superseded: 21/07/2009
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Point in time view as at 01/04/2009.
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Finance Act 2008, Paragraph 46 is up to date with all changes known to be in force on or before 15 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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46(1)Where a person becomes liable for a penalty under paragraph 39 or 40, HMRC may—U.K.
(a)assess the penalty, and
(b)notify the person.
(2)An assessment of a penalty under paragraph 39 or 40 must be made within 12 months of the relevant date.
(3)In sub-paragraph (2) “the relevant date” means—
(a)in a case involving an information notice against which a person may appeal, the later of—
(i)the end of the period in which notice of an appeal against the information notice could have been given, and
(ii)if notice of an appeal against the information notice is given, the date on which the appeal is determined or withdrawn, and
(b)in any other case, the date on which the person became liable to the penalty.
Commencement Information
I1Sch. 36 para. 46 in force at 1.4.2009 by S.I. 2009/404, art. 2
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