This is the original version (as it was originally enacted).
8(1)Paragraph 19 (assessment) is amended as follows.
(2)In sub-paragraph (2) after “Date A is” insert “—
(a)in the case of an assessment of a penalty under paragraph 6C, the last day of the period of 2 years beginning with the end of the tax month in respect of which the penalty is payable,
(b)in the case of an assessment of a penalty under paragraph 6D, the last day of the period of 2 years beginning with the filing date for the relevant extended failure (as defined in paragraph 6D(10)), and
(c)in any other case,”.
(3)In sub-paragraph (3)(a), after “return” insert “or returns (as the case may be in relation to penalties under section 6C or 6D)”.
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