Section 59(2)

Subject to subsections (9) and (10) below, subsection (4) below applies in any case where— a taxable person is in default in respect of a prescribed accounting period; and the Commissioners serve notice on the taxable person (a “surcharge liability notice”) specifying as a surcharge period for the purposes of this section a period ending on the first anniversary of the last day of the period referred to in paragraph (a) above and beginning, subject to subsection (3) below, on the date of the notice.

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