5U.K.The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment.
Commencement Information
I1Sch. 14 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 14 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4