# The Export (Penalty) Regulations 2003, Regulation 7: Time limits for demands for penalties

Extent: E+W+S+N.I.

(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 HMRC evidence of facts sufficient in the opinion of HMRC 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.

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Source: https://www.legislation.gov.uk/uksi/2003/3102/regulation/7 (the official version)
Page: https://openlegislation.uk/export-penalty-regulations-2003/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.