{
  "url": "https://openlegislation.uk/finance-act-2003/section-31",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-31.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/31",
  "kind": "section",
  "number": "31",
  "heading": "Time limits for demands for penalties",
  "text": "(1) A demand notice may not be given—\n(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\n(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.\n(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.\n(3) A demand notice—\n(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\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 31 in force at 27.11.2003 by S.I. 2003/2985, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/31",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}