Valid from 20/09/2024
62Assessment of penaltiesS
(1)Subsection (2) applies where—
(a)a person becomes liable for a penalty under this Chapter, and
(b)the relevant local authority decides to impose a penalty in respect of that liability.
(2)The relevant local authority must—
(a)assess the penalty, and
(b)notify the person.
(3)An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to subsections (4) and (5).
(4)In a case involving an information notice against which a person may appeal, an assessment of a penalty under section 56 or 57 must be made within the period of 12 months beginning with the latest of the following—
(a)the date on which the person became liable to the penalty,
(b)the end of the period in which notice of an appeal against the information notice could have been given, and
(c)if notice of such an appeal is given, the date on which the appeal is determined or withdrawn.
(5)An assessment of a penalty under section 59 must be made—
(a)within the period of 12 months beginning with the date on which the inaccuracy first came to the attention of an authorised officer, and
(b)within the period of 6 years beginning with the date on which the person became liable to the penalty.
Commencement Information
I1S. 62 not in force at Royal Assent, see s. 79(2)