Part 3Taxes and duties on importation and exportation: penalties
Demand notices
I131Time limits for demands for penalties
1
A demand notice may not be given—
a
in the case of a penalty under section 25, more than 20 years after the conduct giving rise to the liability to the penalty ceased, or
b
in the case of a penalty under section 26, more than 3 years after the conduct giving rise to the liability to the penalty ceased.
2
A demand notice may not be given more than 2 years after there has come to the knowledge of the Commissioners evidence of facts sufficient in the opinion of the Commissioners to justify the giving of the demand notice.
3
A demand notice—
a
may be given in respect of a penalty to which a person was liable under section 25 or 26 immediately before his death, but
b
in the case of a penalty to which the deceased was so liable under section 25, may not be given more than 3 years after his death.