6(1)Sub-paragraph (2) applies where—U.K.
(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.
Commencement Information
I1Sch. 14 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 14 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4