The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
11 Time limit for demand for penalty
(1) A demand notice may not be given in relation to a penalty more than three years after the failure to comply with the obligation to notify under regulation 4. (2) A demand notice may not be given more than two years after there has come to the knowledge of HMRC evidence of facts sufficient in the opinion of HMRC to justify the giving of the demand notice.
11 Time limit for demand for penalty
(1) A demand notice may not be given in relation to a penalty more than three years after the failure to comply with the obligation to notify under regulation 4. (2) A demand notice may not be given more than two years after there has come to the knowledge of HMRC evidence of facts sufficient in the opinion of HMRC to justify the giving of the demand notice.
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