7(1)Where any person is liable to interest under paragraph 6 above the Commissioners may assess the amount due by way of interest and notify it to him accordingly.
(2)Without prejudice to the power to make assessments under this paragraph for later periods, the interest to which an assessment under this paragraph may relate shall be confined to interest for a period of no more than two years ending with the time when the assessment under this paragraph is made.
(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(4)Sub-paragraph (3) above does not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.
(5)Where an assessment is made under this paragraph to an amount of interest under paragraph 6 above—
(a)the notice of assessment shall specify a date, not later than the date of the notice of assessment, to which the amount of interest which is assessed is calculated; and
(b)if the interest continues to accrue after that date, a further assessment or further assessments may be made under this paragraph in respect of the amounts so accruing.
(6)Where—
(a)an assessment to interest is made specifying a date for the purposes of sub-paragraph (5)(a) above, and
(b)within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the interest, the amount on which the interest is payable is paid,
that amount shall be deemed for the purposes of any further liability to interest to have been paid on the specified date.