{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35I",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35I.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/11/paragraph/35I",
  "kind": "paragraph",
  "number": "35I",
  "heading": "Assessment of a penalty",
  "text": "(1) Where a person becomes liable for a penalty under paragraph 35F or 35G—\n(a) HMRC may assess the penalty, and\n(b) if they do so, they must notify the person.\n(2) An assessment of a penalty under paragraph 35F must be made before 1 October 2021.\n(3) An assessment of a penalty under paragraph 35G must be made before 1 October 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/35I",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}