Schedule 11A, paragraph 11(4)

In sub-paragraph (3)(a) and (c) “the relevant periods” means the prescribed accounting periods beginning with that in respect of which the duty to comply with paragraph 6 first arose and ending with the earlier of the following— the prescribed accounting period in which the taxable person complied with that paragraph, and the prescribed accounting period immediately preceding the notification by the Commissioners of the penalty assessment.

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Source: legislation.gov.uk · retrieved 2026-07-28