SCHEDULES

[F1 SCHEDULE 3A N.I.Health in pregnancy grant: Civil penalty for fraud, etc.

Textual Amendments

F1 Sch. 3A inserted (21.7.2008 for specified purposes) by Health and Social Care Act 2008 (c. 14), ss. 136(2), 170

Time limit N.I.

4 (1) The Commissioners for Her Majesty's Revenue and Customs may make a determination imposing a penalty under paragraph 1 at any time before the end of the period of two years beginning with the relevant day. N.I.

(2) In sub-paragraph (1), the “relevant day” is the day on which the statement or declaration, or information or evidence, referred to in paragraph 1(1) is made or given.]