SCHEDULES
SCHEDULE 10 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
4Time limits on penalty assessments
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 F24 years after the conduct to which the penalty relates.
F12
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—
F4b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .