This section has no associated Explanatory Notes
13In section 55A of that Act (power of Commissioner to impose monetary penalties), after subsection (3) insert—
“(3A)The Commissioner may not be satisfied as mentioned in subsection (1) by virtue of any matter which comes to the Commissioner’s attention as a result of anything done in pursuance of—
(a)an assessment notice;
(b)an assessment under section 51(7).”