Modifications etc. (not altering text)
C1Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
35(1)If the data-holder becomes liable to a penalty under paragraph 30, 31 or 32, HMRC may assess the penalty.U.K.
(2)If they do so, they must notify the data-holder.
(3)An assessment of a penalty under paragraph 30 or 31 must be made within the period of 12 months beginning with the latest of the following—
(a)the date on which the data-holder became liable to the penalty,
(b)the end of the period in which notice of an appeal against the data-holder notice (or a requirement in it) could have been given, and
(c)if notice of such an appeal is given, the date on which the appeal is determined or withdrawn.
(4)An assessment of a penalty under paragraph 32 must be made—
(a)within the period of 12 months beginning with the date on which the inaccuracy first came to the attention of an officer of Revenue and Customs, and
(b)within the period of 6 years beginning with the date on which the data-holder became liable to the penalty.