Part 3Taxes and duties on importation and exportation: penalties
Demand notices
31Time 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.