# Finance Act 2021, Paragraph 6


(1) Sub-paragraph (2) applies where—
(a) the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and
(b) the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable.
(2) The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment.
(3) A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/14/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-14/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.