Section 66(2)

Where any person is in default in respect of any section 55A statement the Commissioners may serve notice on him stating— that he is in default in relation to the statement specified in the notice; that (subject to the liability mentioned in paragraph (d) below) no action will be taken if he remedies the default before the end of the period of 14 days beginning with the day after the service of the notice; that if the default is not so remedied, that person will become liable in respect of his default to penalties calculated on a daily basis from the end of that period in accordance with the following provisions of this section; and that that person will become liable, without any further notices being served under this section, to penalties under this section if he commits any more defaults before a period of 12 months has elapsed without his being in default.

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