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Finance Act 2021
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Supplementary assessments
4(1)Sub-paragraph (2) applies where—
(a)an assessment has been notified to a person under paragraph 2(2), 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—
(a)may make a supplementary assessment of the amount of plastic packaging tax due from the person to the best of their judgement, and
(b)where such an assessment is made, must notify the person of that amount.
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