Paragraph 4 Time limits on penalty assessments

United Kingdom

(1)

Subject to sub-paragraphs (2) and (3) below, an assessment under paragraph 2 above to a civil penalty shall not be made more than F14 years after the conduct to which the penalty relates.

F2(2)

An assessment of a person to a civil penalty in a case involving a loss of aggregates 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 section 24(2) or paragraph 1 of Schedule 4,

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 F34 years after the death; F4...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in Sch. 10 para. 4(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(2); S.I. 2010/867, art. 2(1) (with art. 13)
F2: Sch. 10 para. 4(2) (2A) substituted for Sch. 10 para. 4(2) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(3); S.I. 2010/867, art. 2(1) (with art. 14)
F3: Words in Sch. 10 para. 4(3)(a) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(4)(a); S.I. 2010/867, art. 2(1) (with art. 15)
F4: Sch. 10 para. 4(3)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(4)(b); S.I. 2010/867, art. 2(1) (with art. 15)