- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/03/2018)
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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 19.
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19(1)An assessment of a penalty under paragraph 1 in respect of uncorrected relevant offshore tax non-compliance must be made before the end of the relevant period for that non-compliance.U.K.
(2)If the non-compliance consists of a failure to notify chargeability, the relevant period is the period of 12 months beginning with—
(a)the end of the appeal period for the assessment of tax unpaid by reason of the failure, or
(b)if there is no such assessment, the date on which the amount of tax unpaid by reason of the failure is ascertained.
(3)If the non-compliance consists of a failure to submit a return or other document, the relevant period is the period of 12 months beginning with—
(a)the end of the appeal period for the assessment of the liability to tax which would have been shown in the return, or
(b)if there is no such assessment, the date on which that liability is ascertained.
(4)If the non-compliance consists of making and delivering a tax document containing an inaccuracy, the relevant period is the period of 12 months beginning with—
(a)the end of the appeal period for the decision correcting the inaccuracy, or
(b)if there is no assessment to the tax concerned within paragraph (a), the date on which the inaccuracy is corrected.
(5)In this paragraph references to the appeal period are to the period during which—
(a)an appeal could be brought, or
(b)an appeal that has been brought has not been finally determined or withdrawn.
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