Section 76(1)

Where any person is liable— the Commissioners may, subject to subsection (2) below, assess the amount due by way of penalty, interest or surcharge penalty ..., as the case may be, and notify it to him accordingly; and the fact that any conduct giving rise to a penalty under any of sections 60 to 69B or the regulations may have ceased before an assessment is made under this section shall not affect the power of the Commissioners to make such an assessment. to a surcharge under section 59 or 59A or to a penalty under any of sections 60 to 69C, or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,

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