# Finance Act 2021, Paragraph 3


(1) Sub-paragraph (2) applies where—
(a) the Commissioners have made an assessment of a penalty, and
(b) it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.
(2) The Commissioners—
(a) may make a supplementary assessment of the amount of the penalty, and
(b) where such an assessment is made, must notify the person of that amount.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/14/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-14/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.