# The International Tax Compliance (Amendment) Regulations 2017, Regulation 14: Amendment of regulation 18 (assessment of penalties)


In regulation 18(2) after “person” insert “of the assessment”.

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Source: https://www.legislation.gov.uk/uksi/2017/598/regulation/14 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.