# Finance (No. 2) Act 1992, Paragraph 84

Extent: E+W+S+N.I.

(1) In subsection (1) of section 21 (assessment to penalty), for “17", in each place where it occurs, there shall be substituted “ 17A ”.
(2) After subsection (4) of that section there shall be inserted the following subsection—
“(4A) An assessment to a penalty under section 15 above by virtue of subsection (1)(aa) of that section may be combined with an assessment under paragraph 4A of Schedule 7 to the principal Act and the two assessments notified together but the amount of the penalty shall be separately identified in the notice.”
(3) In subsection (5) of that section (notice of assessment while penalty period continuing), after “section 17" there shall be inserted “ or section 17A ”.
(4) In subsection (6) of that section (remedying of failure etc. after assessment)—
(a) after the words “section 17", in the first place where they occur, there shall be inserted “ or section 17A ”;
(b) in paragraph (a), for “falling within section 17(1) above" there shall be substituted “ or default falling within section 17(1) or section 17A(1) above ”; and
(c) in the words after paragraph (b), after “section 17" there shall be inserted “ section 17A ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/84 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.