# Finance Act 2016, Paragraph 11


An assessment of a person as liable to a penalty under paragraph 1 may not take place more than 2 years after the fulfilment of the conditions mentioned in paragraph 1(1) (in relation to that person) first came to the attention of an officer of Revenue and Customs.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.