153 Assessment of penalties under Chapter 5

Penalties under Chapter 5: general

153  Assessment of penalties under Chapter 5

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

(a)     assess the penalty, and

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

(2)     An assessment of a penalty under section 146 or 147 must be made within the period of 12 months beginning with the day on which the person

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