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Paragraph 23 Further provision about assessments under paragraphs 20 and 22

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

An amount assessed and notified to a person under paragraph 20 or 22 is recoverable on the basis that it is an amount of CBAM due from that person.

(2)

But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.