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Paragraph 107

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

(1)

This paragraph applies where an assessment is made under paragraph 106 to an amount of a civil penalty to which any person is liable—

(a)

under paragraph 124(3) (failure to provide information); or

(b)

under paragraph 127(4) (failure to produce a document).

(2)

The notice of assessment shall specify a time, not later than the end of the day of the giving of the notice of assessment, to which the amount of any daily penalty is calculated.

(3)

For the purposes of sub-paragraph (2) “daily penalty” means—

(a)

in a case within sub-paragraph (1)(a), a penalty imposed by virtue of paragraph 124(3)(b); and

(b)

in a case within sub-paragraph (1)(b), a penalty imposed by virtue of paragraph 127(4)(b).

(4)

If further penalties accrue in respect of a continuing failure after that date to provide the information or, as the case may be, produce the document, a further assessment or further assessments may be made under paragraph 106 in respect of the amounts so accruing.

(5)

Where—

(a)

an assessment to a civil penalty is made specifying a date for the purposes of sub-paragraph (2), and

(b)

the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty,

the failure shall be deemed for the purposes of any further liability to civil penalties to have been remedied on the specified date.

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)