SCHEDULE 3Claims for relief from double assessment and for repayment
Assessment of penalties under paragraph 5
7
(1)
Where a person becomes liable for a penalty under paragraph 5, Revenue Scotland must—
(a)
assess the penalty, and
(b)
notify the person.
(2)
An assessment of a penalty under paragraph 5 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.