Section 76(7)

In the case of an amount due by way of penalty under section 66 or 69 ...— a notice of assessment under this section shall specify a date, being not later than the date of the notice, to which the aggregate amount of the penalty which is assessed ... is calculated; and if the penalty ... continues to accrue after that date, a further assessment or assessments may be made under this section in respect of amounts which so accrue.

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