SCHEDULES

SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance

PART 1Liability for penalty

Procedure for assessing penalty, etc

I111

An assessment of a person as liable to a penalty under paragraph 1 may not take place more than 2 years after the fulfilment of the conditions mentioned in paragraph 1(1) (in relation to that person) first came to the attention of an officer of Revenue and Customs.