Finance Act 2017 (c. 10)

SCHEDULES

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

Part 2 U.K. Overpayments

Further provision about assessments under paragraphs 12 and 13 U.K.

14 (1) Where an amount has been assessed and notified to a person under paragraph 12 or 13, it is recoverable on the basis that it is an amount of soft drinks industry levy due from that person. U.K.

(2) But sub-paragraph (1) does not have effect if, or to the extent that, the assessment has been withdrawn or reduced.

Commencement Information

I1 Sch. 8 para. 14 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)