43U.K.Where it appears to an officer of Revenue and Customs that—
(a)a penalty under paragraph 39(1)(a) has been imposed in a case where the maximum penalty is set by paragraph 39(1)(a)(i), and
(b)the maximum penalty was calculated on the basis that the initial period began with a day later than that which the officer considers to be the relevant day,
an officer of Revenue and Customs may commence proceedings for a re-determination of the penalty.
Commencement Information
I1Sch. 17 para. 43 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)