{
  "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-21",
  "json_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-21.json",
  "legislation": "uksi/2023/817",
  "legislation_title": "The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Time limits and treatment of penalties",
  "text": "(1) An assessment of a penalty under regulation 11, 12, 13, 14 or 15 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.\n(2) An assessment of a penalty under regulation 16 or 17 must be made—\n(a) within the period of 12 months beginning with the date on which the inaccuracy, incompleteness or failure first came to the attention of an officer of Revenue and Customs, and\n(b) within the period of 6 years beginning with the date on which the reporting platform operator became liable to the penalty.\n(3) A penalty assessed under regulation 20 is due and payable at the end of the period of 30 days beginning with the day on which the notice of assessment is issued.\n(4) A penalty assessed under regulation 20 is to be treated for all purposes as if it were tax charged in an assessment and due and payable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 1.1.2024, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/817/regulation/21",
    "retrieved_at": "2026-10-28T21:42:27.854993+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."
}