15Power to assess.1983 c. 55
(1)In paragraph 4(2) of Schedule 7 to the [1993 c. 55] Value Added Tax Act 1983 after the words “so paid or credited,” there shall be inserted the words “or which would not have been so paid or credited had the facts been known or been as they later turn out to be,”.
(2)This section shall apply in relation to an amount paid or credited to a person after the day on which this Act is passed.