SCHEDULES
SCHEDULE 10 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
7Assessments to penalty interest on unpaid penalties
1
Where a person is liable for interest under paragraph 5 above, the Commissioners may assess the amount due by way of interest and notify it to him accordingly.
2
If, where an assessment has been notified to any person under sub-paragraph (1) above or this sub-paragraph, it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed, the Commissioners may make a supplementary assessment of the amount of the excess and notify that person accordingly.
3
Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were aggregates levy due from him.
4
Sub-paragraph (3) above—
a
shall not apply so as to require any interest to be payable on interest (except in so far as it falls to be compounded in accordance with paragraph 5(3) above); and
b
shall not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.
5
Paragraph 4 above shall apply in relation to assessments under this paragraph as if any assessment to interest on a penalty were an assessment under paragraph 2 above to the penalty in question.
6
Subject to sub-paragraph (7) below, where a person—
a
is assessed under this paragraph to an amount due by way of any interest on a penalty, and
b
is also assessed under any one or more provisions of Schedule 5 to this Act for the accounting period to which the conduct attracting the penalty is referable,
the assessments may be combined and notified to him as one assessment.
7
A notice of a combined assessment under sub-paragraph (6) above must separately identify the interest being assessed.