Version Superseded: 01/04/2013
Point in time view as at 01/01/2010.
Finance Act 2003, Cross Heading: When notice may be given is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
15(1)No notice under paragraph 14 may be given for so long as an appeal is pending against the conviction or penalty.U.K.
(2)For the purposes of sub-paragraph (1)—
(a)an appeal is treated as pending (where one is competent but has not been brought) until the expiration of the time for bringing it or, in the case of a conviction in Scotland, until the expiration of 28 days from the date of conviction; and
(b)references to an appeal include a further appeal, but in relation to the imposition of a penalty do not include an appeal against the amount of the penalty.
(3)No notice may be given under paragraph 14 by reference to a person’s conviction or the imposition on him of a penalty after the end of the period of twelve months beginning with the date on which the power to give such a notice was first exercisable in his case by virtue of that conviction or penalty.
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