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Finance Act 2013
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14(1)Paragraph 11 (assessment of penalty) is amended as follows.U.K.
(2)For sub-paragraph (4A) substitute—
“(4A)If an assessment in respect of a penalty is based on an amount of tax due or payable that is found by HMRC to be excessive, HMRC may by notice to P amend the assessment so that it is based upon the correct amount.
(4B)An amendment made under sub-paragraph (4A)—
(a)does not affect when the penalty must be paid;
(b)may be made after the last day on which the assessment in question could have been made under paragraph 12.”
(3)Omit sub-paragraph (5).
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