The 21-day clock on a Director Penalty Notice starts on the issue date, not...

https://www.bookmarking-presto.win/a-dpn-s-21-day-clock-starts-on-the-issue-date-confusing-lockdown-versus

The 21-day clock on a Director Penalty Notice starts on the issue date, not upon receipt. You must distinguish between lockdown and non-lockdown status to properly shield your client from personal liability