Finance Act 2017

Assessments

2 (1) Sub-paragraph (2) applies where it appears to the Commissioners—

(a) that any period is an accounting period by reference to which a person is liable to account for soft drinks industry levy,

(b) that an amount of soft drinks industry levy for which that person is liable to account by reference to that period has become due (but the amount due cannot be ascertained), and

(c) that there has been a relevant default by the person (see sub-paragraph (3)).

(2) The Commissioners may—

(a) assess the amount of soft drinks industry levy due from the person to the best of their judgment, and

(b) notify the amount to the person.

(3) The following are “relevant defaults”—

(a) a failure to comply with a requirement of section 44 (notification of liability to register) or of regulations under section 48 (correction of the register);

(b) a failure to make a return required by regulations under section 52;

(c) a failure to keep documents, or provide facilities, necessary to verify returns required by those regulations;

(d) the making, in purported compliance with a requirement of the regulations, of an incomplete or incorrect return;

(e) a failure to comply with a requirement of regulations under section 53(1) (keeping and preserving records);

(f) an unreasonable delay in complying with a requirement, where the failure to comply would be a default within any of paragraphs (a) to (e).