PART 5SUPPLEMENTARY PROVISION
CHAPTER 4PENALTIES UNDER THIS ACT
Penalties relating to non-disposal areas
69Assessment of penalties under section 68
(1)
Where a person becomes liable to a penalty under section 68, WRA must—
(a)
assess the penalty, and
(b)
issue a notice to the person of the penalty assessed.
(2)
An assessment of a penalty under section 68 may be combined with an assessment to tax.
(3)
An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.