8(1)Section 35 (procedure for penalties and objections against penalties) is amended as follows.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In subsection (1) after “section” insert “31A or”.
(4)In subsection (2)—
(a)omit the “and” at the end of paragraph (c), and
(b)at the end of paragraph (d) insert “and
(e)be issued before the end of such period as may be prescribed.”
(5)In subsection (10) after “section” insert “31A or”.
(6)In subsection (12)—
(a)omit the “or” at the end of paragraph (c), and
(b)after paragraph (c) insert—
“(ca)by electronic mail, or”.
Textual Amendments
F1Sch. 5 para. 8(2) omitted (20.7.2023) by virtue of Illegal Migration Act 2023 (c. 37), ss. 64(5), 68(3)(c) (with s. 55(9))
Commencement Information
I1Sch. 5 para. 8 in force at Royal Assent for specified purposes, see s. 87(1)(4)(c)
I2Sch. 5 para. 8(1)(3)-(6) in force at 13.2.2023 for specified purposes by S.I. 2023/33, reg. 2(1)(c)(iii)(2) (with reg. 4)