# Finance (No. 2) Act 2017, Paragraph 28


(1) Where a person becomes liable for a penalty under paragraph 25 or 26—
(a) HMRC may assess the penalty, and
(b) if they do so, they must notify the person.
(2) An assessment of a penalty under paragraph 25 must be made before 1 October 2021.
(3) An assessment of a penalty under paragraph 26 must be made before 1 October 2023.

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/12/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.