Part 5 E+WMonetary penalties: restriction on matters to be taken into account
13E+WIn section 55A of that Act (power of Commissioner to impose monetary penalties), after subsection (3) insert—
“(3A)The Commissioner may not be satisfied as mentioned in subsection (1) by virtue of any matter which comes to the Commissioner's attention as a result of anything done in pursuance of—
(a)an assessment notice;
(b)an assessment under section 51(7).”
Commencement Information
I1Sch. 20 para. 13 in force at 6.4.2010 by S.I. 2010/816, art. 2, Sch. para. 19