Finance Act 2017 (c. 10)

SCHEDULES

SCHEDULE 9 Soft drinks industry levy: requirements to keep records etc: penalties

Part 2 Assessments

Supplementary assessments

6 (1) Sub-paragraph (2) applies where—

(a) an assessment has been notified to a person under paragraph 5, and

(b) it appears to the Commissioners that the amount which ought to have been assessed as due exceeds the amount that has already been assessed.

(2) The Commissioners may—

(a) make a supplementary assessment of the amount due from the person, and

(b) notify the amount to that person.