141 Assessment of penalties under Chapter 3

141  Assessment of penalties under Chapter 3

(1)     Where a person becomes liable to a penalty under this Chapter, WRA must—

(a)     assess the penalty,

(b)     issue a notice to the person of the penalty assessed, and

(c)     state in the notice the period[, transaction or claim for tax credit] in relation to which the penalty has been assessed.

(2)     An assessment

Powered by Lexis+®