SCHEDULES

SCHEDULE 20 U.K. Penalties for enablers of offshore tax evasion or non-compliance

PART 1 U.K. Liability for penalty

Procedure for assessing penalty, etc U.K.

11 U.K. An assessment of a person as liable to a penalty under paragraph 1 may not take place more than 2 years after the fulfilment of the conditions mentioned in paragraph 1(1) (in relation to that person) first came to the attention of an officer of Revenue and Customs.

Commencement Information

I1 Sch. 20 para. 11 in force at 1.1.2017 by S.I. 2016/1249, reg. 2