Section 67 Assessment of penalties under sections 64 and 66I1

Where a person becomes liable to a penalty under section 64 or 66, WRA must—

An assessment of a penalty under section 64(1) or 66 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.

An assessment of a penalty under section 64(2) must be made within the period of 12 months beginning with the day to which the penalty relates.