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 2 U.K.Overpayments

Time limits for assessmentsU.K.

15U.K.An assessment under paragraph 12 or 13 may not be made more than 2 years after evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes to their knowledge.

Commencement Information

I1Sch. 8 para. 15 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)