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Paragraph 31 Further provision about assessments under paragraphs 29 and 30

United Kingdom

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

(1)

Where an amount has been assessed and notified to a person under paragraph 29 or 30, it is recoverable on the basis that it is an amount of CBAM due from that person.

(2)

But sub-paragraph (1) does not have effect if, or to the extent that, the assessment has been withdrawn or reduced.