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Paragraph 15

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 17 para. 4 5 repealed (6.2.2000) by Finance Act 1999 s. 139 Sch. 20 Pt. 5(5) Notes 1 2
  • Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note

A penalty may be determined under paragraph 10, or proceedings for a penalty brought under paragraph 13, at any time within six years after the date on which the penalty was incurred.

Notes on Part II

Textual amendments

F1

Sch. 17 Pt. II heading 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. 279