xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 8U.K.Soft drinks industry levy: recovery and overpayments

Part 1 U.K.Recovery

AssessmentsU.K.

4(1)Sub-paragraph (2) applies where it appears to the Commissioners that—U.K.

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

(b)an amount of soft drinks industry levy for which that person is liable to account by reference to that period has become due, and

(c)the amount due can be ascertained by the Commissioners.

(2)The Commissioners may—

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

(b)notify the amount to the person.

Commencement Information

I1Sch. 8 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)