Paragraph 7 I1
(1)
Where a person becomes liable for a penalty under paragraph 5, Revenue Scotland must—
(a)
assess the penalty, and
(b)
notify the person.
(2)
An assessment of a penalty under paragraph 5 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.
Annotations
Commencement
- I1
Sch. 3 para. 7 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)