xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
7.—(1) A demand notice may not be given in relation to a penalty under regulation 3 more than 3 years after the conduct giving rise to the penalty ceased.
(2) A demand notice may not be given more than 2 years after there has come to the knowledge of [F1HMRC] evidence of facts sufficient in the opinion of [F1HMRC] to justify the giving of the demand notice.
(3) A demand notice may be given in respect of a penalty under regulation 3 to which a person was liable immediately before his death.
Textual Amendments
F1Word in reg. 7 substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 5