Part VIU.K. Credits and repayments

Assessment for excessive repaymentU.K.

67(1)Where—U.K.

(a)any amount has been paid at any time to any person by way of a repayment of levy, and

(b)the amount paid exceeded the amount which the Commissioners were liable at that time to repay to that person,

the Commissioners may, to the best of their judgement, assess the excess paid to that person and notify it to him.

(2)Where—

(a)any amount has been paid to any person by way of repayment of levy,

(b)the repayment is in respect of a tax credit the entitlement to which arose in a case falling within paragraph 62(1)(f) (tax credit where all or part of a debt is bad),

(c)the whole or any part of the credit is withdrawn on account of any part of the debt taken as bad falling to be regarded as not having been bad, and

(d)the amount paid exceeded the amount which the Commissioners would have been liable to repay to that person had that withdrawal been taken into account,

the Commissioners may, to the best of their judgement, assess the excess paid to that person and notify it to him.

(3)Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of paragraph 65(4)(a), the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him.

(4)Subject to sub-paragraph (5), where—

(a)an assessment is made on any person under this paragraph in respect of a repayment of levy made in relation to any accounting period, and

(b)the Commissioners have power under Part VII of this Schedule to make an assessment on that person to an amount of levy due from that person for that period,

the assessments may be combined and notified to him as one assessment.

(5)A notice of a combined assessment under sub-paragraph (4) must separately identify the amount being assessed in respect of repayments of levy.

SCHEDULES

SCHEDULE 6U.K. Climate change levy

Part VIU.K. Credits and repayments

Assessment for excessive repaymentU.K.