# Social Security Administration Act 1992, Paragraph 4

Extent: E+W+S+N.I.

(1) The Commissioners for Her Majesty's Revenue and Customs may make a determination imposing a penalty under paragraph 1 at any time before the end of the period of two years beginning with the relevant day.
(2) In sub-paragraph (1), the “relevant day” is the day on which the statement or declaration, or information or evidence, referred to in paragraph 1(1) is made or given.

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Source: https://www.legislation.gov.uk/ukpga/1992/5/schedule/3A/paragraph/4 (the official version)
Page: https://openlegislation.uk/social-security-administration-act-1992/schedule-3A/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.