Section 59A(2)

Subject to subsections (10) and (11) 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 which— begins, subject to subsection (3) below, on the date of the notice; and ends on the first anniversary of the last day of the period referred to in paragraph (a) above.

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