Part 3

Taxes and duties on importation and exportation: penalties

Demand notices

Time limits for demands for penalties
31
1
A demand notice may not be given—
a
in the case of a penalty under section 25, more than 20 years after the conduct giving rise to the liability to the penalty ceased, or
b
in the case of a penalty under section 26, more than 3 years after the conduct giving rise to the liability to the penalty ceased.
2
A demand notice may not be given more than 2 years after there has come to the knowledge of the Commissioners evidence of facts sufficient in the opinion of the Commissioners to justify the giving of the demand notice.
3
A demand notice—
a
may be given in respect of a penalty to which a person was liable under section 25 or 26 immediately before his death, but
b
in the case of a penalty to which the deceased was so liable under section 25, may not be given more than 3 years after his death.
S. 31 in force at 27.11.2003 by S.I. 2003/2985, art. 2
Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.