Paragraph 8 I1I2
(1)
Sub-paragraph (2) applies where—
(a)
an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and
(b)
the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.
(2)
The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.
Annotations
Commencement
- I1
Sch. 14 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 14 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4