{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-10/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-10/paragraph-4.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/10/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Time limits on penalty assessments",
  "text": "(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 4 years after the conduct to which the penalty relates.\n(2) An assessment of a person to a civil penalty in a case involving a loss of aggregates levy—\n(a) brought about deliberately by the person (or by another person acting on that person's behalf), or\n(b) attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,\nmay be made at any time not more than 20 years after the conduct to which the penalty relates (subject to sub-paragraph (3)).\n(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.\n(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—\n(a) the assessment shall not be made more than 4 years after the death; ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/10/paragraph/4",
    "retrieved_at": "2026-10-29T09:20:10.469456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}