Paragraph 3 I1I2
(1)
Sub-paragraph (2) applies where—
(a)
the Commissioners have made an assessment of a penalty, and
(b)
it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.
(2)
The Commissioners—
(a)
may make a supplementary assessment of the amount of the penalty, and
(b)
where such an assessment is made, must notify the person of that amount.
Annotations
Commencement
- I1
Sch. 14 para. 3in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 14 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4