Section 77(2A)

Subject to subsection (5) below, an assessment under section 76 of a penalty under section 65 or 66 may be made at any time before the expiry of the period of 2 years beginning with the time when facts sufficient in the opinion of the Commissioners to indicate, as the case may be— came to the Commissioners’ knowledge. that the statement in question contained a material inaccuracy, or that there had been a default within the meaning of section 66(1),

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