SCHEDULES
C1C2SCHEDULE 1Penalties: procedure and appeals
Annotations:
Modifications etc. (not altering text)
C2
Sch. 1 applied (with modifications) by 1992 c. 5, s. 113B(4)(5) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))
7Time limits for penalties
A penalty under section 11 or 12 may be determined by an officer of the Board, or proceedings for the penalty may be commenced before the F1tribunal or the court, at any time within six years after the date on which the penalty was incurred or began to be incurred.
Sch. 1 applied (with modifications) by 1992 c. 5, s. 113A(8)(9) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))