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
I2Sch. 14 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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
I3Sch. 14 para. 3in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 14 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4