[211A Assessment of a section 208A penalty]
Finance Act 2014 (2014 c 26) | Legislation

[211A  Assessment of a section 208A penalty]

[(1)     Where a person is liable for a penalty under section 208A, HMRC must—

(a)     assess the penalty,

(b)     notify the person who is liable for the penalty, and

(c)     state in the notice

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