# Finance Act 2000, Paragraph 108

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

(1) Subject to sub-paragraphs (2) and (3), an assessment under paragraph 106 to a penalty shall not be made more than 4 years after the conduct to which the penalty relates.
(2) An assessment of a person to a penalty in a case involving a loss of levy—
(a) brought about deliberately by the person (or by another person acting on that person's behalf), or
(b) attributable to a failure by the person to comply with an obligation under paragraph 53 or 55,
may be made at any time not more than 20 years after the conduct to which the penalty relates (subject to sub-paragraph (3)).
(2A) In sub-paragraph (2)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.
(3) Where, after a person’s death, the Commissioners propose to assess an amount of a civil penalty due by reason of some conduct of the deceased—
(a) the assessment shall not be made more than 4 years after the death; ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/108 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.