8(1)Sub-paragraph (2) applies where—
(a)an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and
(b)the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.
(2)The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.