# The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024, Regulation 11: Time limit for demand for penalty


(1) A demand notice may not be given in relation to a penalty more than three years after the failure to comply with the obligation to notify under regulation 4.
(2) A demand notice may not be given more than two years after there has come to the knowledge of HMRC evidence of facts sufficient in the opinion of HMRC to justify the giving of the demand notice.

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Source: https://www.legislation.gov.uk/uksi/2024/166/regulation/11 (the official version)
Page: https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.