Paragraph 31 I1

Paragraph 4 of Schedule 10 (time limits on penalty assessments) is amended as follows.

In sub-paragraph (1), for “three years” substitute “ 4 years ”.

For sub-paragraph (2) substitute—

“(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.”

In sub-paragraph (3)—