Section 59A(3)

If— the surcharge period specified in that notice shall be expressed as a continuation of the existing surcharge period; and, accordingly, the existing period and its extension shall be regarded as a single surcharge period. a surcharge liability notice is served by reason of a default in respect of a prescribed accounting period, and that period ends at or before the expiry of an existing surcharge period already notified to the taxable person concerned,

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