Time limits for penaltiesE+W+S
This section has no associated Explanatory Notes
7A penalty under section 11 or 12 may be determined by an officer of the Board, or proceedings for the penalty may be commenced before the [F1tribunal] or the court, at any time within six years after the date on which the penalty was incurred or began to be incurred.
Textual Amendments
F1Word in Sch. 1 para. 7 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 324