2U.K.Where a person is liable to a penalty, the Commissioners—
(a)may assess the amount of that penalty, and
(b)where such an assessment is made, must notify the person of that amount.
Commencement Information
I1Sch. 14 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
3(1)Sub-paragraph (2) applies where—U.K.
(a)the Commissioners have made an assessment of a penalty, and
(b)it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.
(2)The Commissioners—
(a)may make a supplementary assessment of the amount of the penalty, and
(b)where such an assessment is made, must notify the person of that amount.
Commencement Information
I2Sch. 14 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3