# Finance Act 2017, Paragraph 13


(1) Sub-paragraph (2) applies where—
(a) an assessment has been notified to a person under paragraph 12, 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 may—
(a) on or before the last day on which the assessment under paragraph 12 could have been made, make a supplementary assessment of the amount of soft drinks industry levy due from the person, and
(b) notify the amount to that person.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/8/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-8/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.