Proceedings for the recovery of any fine or penalty incurred under the Tax Acts in relation to or in connection with income tax or corporation tax may, subject to section 1060 or section 1077D, be begun at any time within 6 years after the date on which such fine or penalty was incurred.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards