# Finance Act 2021, Paragraph 8


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/14/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-14/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.