Section 76(8)

If, within such period as may be notified by the Commissioners to the person liable to a penalty under section 66 or 69 ...— it shall be treated for the purposes of section 66 or 69 ... as paid or remedied on the date specified as mentioned in subsection (7)(a) above. a failure or default falling within section 66(1) or 69(1) is remedied, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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