# Finance Act 2021, Paragraph 8


(1) If an amount is assessed and notified to a person under this Schedule then unless, or except to the extent that, the assessment is withdrawn or reduced, the amount is recoverable as if it were VAT due from the person.
(2) In sub-paragraph (1), “VAT” has the same meaning as in VATA 1994 (see section 96 of that Act).

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/19/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-19/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.