AssessmentsU.K.
84(1)In subsection (1) of section 21 (assessment to penalty), for “17", in each place where it occurs, there shall be substituted “ 17A ”.
(2)After subsection (4) of that section there shall be inserted the following subsection—
“(4A)An assessment to a penalty under section 15 above by virtue of subsection (1)(aa) of that section may be combined with an assessment under paragraph 4A of Schedule 7 to the principal Act and the two assessments notified together but the amount of the penalty shall be separately identified in the notice.”
(3)In subsection (5) of that section (notice of assessment while penalty period continuing), after “section 17" there shall be inserted “ or section 17A ”.
(4)In subsection (6) of that section (remedying of failure etc. after assessment)—
(a)after the words “section 17", in the first place where they occur, there shall be inserted “ or section 17A ”;
(b)in paragraph (a), for “falling within section 17(1) above" there shall be substituted “ or default falling within section 17(1) or section 17A(1) above ”; and
(c)in the words after paragraph (b), after “section 17" there shall be inserted “ section 17A ”.
Commencement Information
I1Sch. 3 para. 84 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).
85(1)In subsection (1) of section 22 (time limits for assessments)—
(a)in paragraph (a), after “paragraph 4" there shall be inserted “ or paragraph 4A ”; and
(b)after “importation" there shall be inserted “ or acquisition ”.
(2)In subsection (2) of that section, after “beginning" there shall be inserted—
“(a)in the case of a penalty under section 14B or section 17A above, with the time when facts sufficient in the opinion of the Commissioners to indicate, as the case may be—
(i)that the statement in question contained a material inaccuracy; or
(ii)that there had been a default within the meaning of section 17A(1) above,
came to the Commissioners knowledge; and
(b)in any other case, with the time”.
(3)In subsection (7) of that section, after “paragraph 4" there shall be inserted “ or sub-paragraph (2)(b) of paragraph 4A ”.
Commencement Information
I2Sch. 3 para. 85 partly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6 and 7).
86In section 33(5)(a) (interpretation and construction of Chapter II), for “17" there shall be substituted “ 17A ”.
Commencement Information
I3Sch. 3 para. 86 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).