Schedule 6, Part 2, paragraph 36(2)

The supplier or connected person is not to be treated as having been liable to such a penalty unless HMRC has assessed the amount of the penalty and the time for any appeal or further appeal relating to the penalty has expired or, if later, any appeal or final appeal relating to it has been finally determined.

← 1 · All articles · 37 →

Source: legislation.gov.uk · retrieved 2026-09-04