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6(1)Sub-paragraph (2) applies where—
(a)the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and
(b)the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable.
(2)The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment.
(3)A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.
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