Section 59A(9)

For the purposes of subsection (8) above, a default is material to a surcharge if— it is the default which, by virtue of subsection (4) above, gives rise to the surcharge; or it is a default which was taken into account in the service of the surcharge liability notice upon which the surcharge depends and the person concerned has not previously been liable to a surcharge in respect of a prescribed accounting period ending within the surcharge period specified in or extended by that notice.

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