Paragraph 7 PenaltiesI1
England and Wales
Where—
(a)
an amount is being recovered under the notice in respect of a penalty, but
(b)
the person on whom the notice is served has not previously been informed of the ground on which the penalty is imposed,
a statement of that ground.
Annotations
Commencement
- I1
Sch. 2 para. 7 in force at 14.1.2011, see reg. 1(1)