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.