# Tobacco Products Duty Act 1979, Section 8Q: Penalties under section 8O: assessment of penalty


(1) Where a person becomes liable for a penalty under section 8O—
(a) the Commissioners may assess the penalty, and
(b) if they do so, they must notify the person liable.
(2) A notice under subsection (1)(b) must state the contravention in respect of which the penalty is assessed.
(3) A penalty payable under section 8O must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.
(4) An assessment is to be treated as an amount of duty due from the person liable for the penalty and may be recovered accordingly.
(5) An assessment may not be made later than one year after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.
(6) Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty payable under section 8O.

---
Source: https://www.legislation.gov.uk/ukpga/1979/7/section/8Q (the official version)
Page: https://openlegislation.uk/tobacco-products-duty-act-1979/section-8Q
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.