Paragraph 79

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 6 para. 5(3) word omitted by Finance Act 2016 s. 144(2)(a)
Sch. 6 para. 19 20 omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 24(2) omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 20A omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 5(3) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(a)
Sch. 6 para. 20B omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(i)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(ii)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(iii)
Sch. 6 para. 149A omitted by Finance Act 2012 Sch. 32 para. 22(2)(d)

(1)

If, where an assessment has been notified to any person under paragraph 78 or this paragraph, it appears to the Commissioners that the amount which ought to have been assessed as due for any accounting period 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.

(2)

Where an amount has been assessed and notified to any person under this paragraph it shall be recoverable on the basis that it is an amount of levy due from him.

(3)

Sub-paragraph (2) does not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.

Notes on Schedule 6

Modifications

C1: Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
C2: Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)