OpenLegislation

Section 31 Time limits for demands for penaltiesI1C1

(1)

A demand notice may not be given—

(a)

in the case of a penalty under section 25, more than 20 years after the conduct giving rise to the liability to the penalty ceased, or

(b)

in the case of a penalty under section 26, more than 3 years after the conduct giving rise to the liability to the penalty ceased.

(2)

A demand notice may not be given more than 2 years after there has come to the knowledge of the Commissioners evidence of facts sufficient in the opinion of the Commissioners to justify the giving of the demand notice.

(3)

A demand notice—

(a)

may be given in respect of a penalty to which a person was liable under section 25 or 26 immediately before his death, but

(b)

in the case of a penalty to which the deceased was so liable under section 25, may not be given more than 3 years after his death.

Annotations

Modifications

C1

Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)

Commencement

I1

S. 31 in force at 27.11.2003 by S.I. 2003/2985, art. 2