Section 66(3)

Where a person has been served with a notice under subsection (2) above, he shall become liable under this section— if the statement to which the notice relates is not submitted before the end of the period of 14 days beginning with the day after the service of the notice, to a penalty in respect of that statement; and whether or not that statement is so submitted, to a penalty in respect of any section 55A statement the last day for the submission of which is after the service and before the expiry of the notice and in relation to which he is in default.

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