SCHEDULES

SCHEDULE 9Soft drinks industry levy: requirements to keep records etc: penalties

Part 2Assessments

Supplementary assessments

I16

1

Sub-paragraph (2) applies where—

a

an assessment has been notified to a person under paragraph 5, and

b

it appears to the Commissioners that the amount which ought to have been assessed as due exceeds the amount that has already been assessed.

2

The Commissioners may—

a

make a supplementary assessment of the amount due from the person, and

b

notify the amount to that person.