[421JE Assessment of penalties]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421JE  Assessment of penalties]

[(1)     This section applies if a person is liable for a penalty under section 421JC or 421JD.

(2)     HMRC must assess the penalty and notify the person of the assessment.

(3)     Subject to subsection (4), the assessment must be made no later than 12 months after the date on which

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