# Finance Act 2013, Paragraph 8


(1) Paragraph 19 (assessment) is amended as follows.
(2) In sub-paragraph (2) after “Date A is” insert
“—
(a) in the case of an assessment of a penalty under paragraph 6C, the last day of the period of 2 years beginning with the end of the tax month in respect of which the penalty is payable,
(b) in the case of an assessment of a penalty under paragraph 6D, the last day of the period of 2 years beginning with the filing date for the relevant extended failure (as defined in paragraph 6D(10)), and
(c) in any other case,”.
(3) In sub-paragraph (3)(a), after “return” insert “ or returns (as the case may be in relation to penalties under section 6C or 6D) ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.