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