- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Where a person becomes liable to a penalty under this Part, WRA must—
(a)assess the penalty, and
(b)issue a notice to the person of the penalty assessed (a “penalty notice”).
(2)An assessment of a penalty under the following provisions must be made as soon as practicable after the day WRA first considered that the person was liable to the penalty, and in any event before the end of the period of 12 months beginning with that day—
(a)section 7(1);
(b)section 10(1);
(c)section 13(1);
(d)section 15(1).
(3)An assessment of a penalty under the following provisions must be made as soon as practicable after the day to which the penalty relates, and in any event before the end of the period of 12 months beginning with that day—
(a)section 7(4);
(b)section 10(3);
(c)section 13(2);
(d)section 15(2).
(4)A penalty notice must include (in addition to any other information specified in this Part) information as to—
(a)the grounds for the imposition of the penalty,
(b)the period within which the payment is to be made,
(c)representations that may be made relating to sections 17 and 18, and
(d)rights of review and appeal.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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