# The International Tax Compliance (Amendment) Regulations 2017, Regulation 17: Amendment of regulation 22 (enforcement of penalties)


For regulation 22(2)(a) substitute—
“(a) the date on which the assessment of the penalty under regulation 18 is notified in respect of the penalty, or”.

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Source: https://www.legislation.gov.uk/uksi/2017/598/regulation/17 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.