as return a.
(c)the penalty period that has begun is extended so that it ends with the day 12 months after the filing date for return b.
(3)the amount of the penalty under this section is determined by reference to the number of returns that p has failed to make during the penalty period.
(4)if the failure to make return b is p's first failure to make a return during the penalty period, p is liable, at the time of the failure, to a penalty of £200.
(5)if the failure to make return b is p's second failure to make a return during the penalty period, p is liable, at the time of the 