# Finance Act 1998, Paragraph 5


In section 8 of the Tobacco Products Duty Act 1979 (charge in cases of default) in subsection (2)—
(a) for “require him to pay duty" there shall be substituted “ assess an amount as duty due from him ”;
(b) at the end there shall be inserted , and they may notify him or his representative accordingly.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.