(1) Where a person becomes liable to a penalty under this Chapter, WRA must—
(a) assess the penalty,
(b) issue notice to the person of the penalty assessed, and
(c) state in the notice the period[, transaction or amount] in respect of which the penalty has been assessed.
(2) An assessment of a penalty under this Chapter may be combined with an assessment to a devolved tax.
(3) A supplementary assessment may be made in respect of a penalty under section 119 or 120 if an earlier assessment operated
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