# Finance Act 2020, Paragraph 30


(1) This paragraph applies where—
(a) an assessment has been notified under paragraph 29, 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 29 could have been made, make a supplementary assessment of the amount of tax due, and
(b) notify the amount to the responsible member.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.