# Finance (No. 3) Act 2010, Paragraph 9


(1) Paragraph 11 (assessment) is amended as follows.
(2) In sub-paragraph (4), for “unpaid tax” substitute “ tax which was due or payable ”.
(3) After sub-paragraph (4) insert—
“(4A) A replacement assessment may be made in respect of a penalty if an earlier assessment operated by reference to an overestimate of an amount of tax which was due or payable.”

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-11/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.