Paragraph 7 Time limits for penalties
England, Wales and Scotland
A penalty under section 11 or 12 may be determined by an officer of the Board, or proceedings for the penalty may be commenced before the F1tribunal or the court, at any time within six years after the date on which the penalty was incurred or began to be incurred.
Annotations
Textual amendments
- F1
Word in Sch. 1 para. 7 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 324
Notes on Schedule 1
Modifications
- C1
Sch. 1 applied (with modifications) by 1992 c. 5, s. 113A(8)(9) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))
- C2
Sch. 1 applied (with modifications) by 1992 c. 5, s. 113B(4)(5) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))