Paragraph 3 I1

(1)

Sub-paragraph (2) applies where—

(a)

the Commissioners have made an assessment for an accounting period as a result of a person's failure to make a return for that period,

(b)

the levy assessed has been paid but no proper return has been made for that period, and

(c)

as a result of a failure to make a return for a later accounting period, the Commissioners make another assessment (the “later assessment”) under paragraph 2 in relation to the later period.

(2)

The Commissioners may, if they consider it appropriate in the light of the absence of a return for the earlier period, specify in the later assessment an amount of soft drinks industry levy due that is greater than the amount that they would have considered to be appropriate had they had regard only to the later period.

Annotations

Commencement

I1: Sch. 8 para. 3 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)