11U.K.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.
Commencement Information
I1Sch. 20 para. 11 in force at 1.1.2017 by S.I. 2016/1249, reg. 2