7(1)Where an assessment is made under paragraph 2 or 3 to an amount of a penalty to which any person is liable, the notification of that amount must specify a time, not later than the end of the day of the giving of the notification, to which the amount of any daily penalty is calculated.U.K.
(2)For the purposes of sub-paragraph (1) “daily penalty” means a penalty imposed under section 80(1)(b).
(3)If further penalties accrue in respect of a continuing failure after that date, a further assessment or further assessments may be made under paragraph 2 or 3 in respect of the amounts so accruing.
Commencement Information
I1Sch. 14 para. 7 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 14 para. 7 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
8(1)Sub-paragraph (2) applies where—U.K.
(a)an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and
(b)the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.
(2)The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.
Commencement Information
I3Sch. 14 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 14 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4