SCHEDULE 51Time limits for assessments, claims etc
Aggregates levy
31
(1)
Paragraph 4 of Schedule 10 (time limits on penalty assessments) is amended as follows.
(2)
In sub-paragraph (1), for “three years” substitute “4 years”.
(3)
“(2)
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.”
(4)
In sub-paragraph (3)—
(a)
in paragraph (a), for “three years” substitute “4 years”, and
(b)
omit paragraph (b) (and the “and” before it).