Part 1 Recovery
Finance Act 2017 (2017 c 10) | Legislation

SCHEDULE 8 Soft Drinks Industry Levy: Recovery and Overpayments

Section 52

Part 1 Recovery

Recovery as debt due

1

Soft drinks industry levy is recoverable as a debt due to the Crown.

Assessments

2

(1)     Sub-paragraph (2) applies where it appears to the Commissioners—

(a)     that any period is an accounting period by reference to which a person is liable to account for soft drinks industry levy,

(b)     that an amount of soft drinks industry levy for which that person is liable to account by reference to that period has become due (but the amount due cannot be ascertained), and

(c)     that there has been a relevant default by the person (see sub-paragraph (3)).

(2)     The Commissioners may—

(a)     assess the amount of soft drinks industry levy due from the person to the best of their judgment, and

(b)     notify the amount to the person.

(3)     The following are “relevant defaultsâ€â€”

(a)     a failure to comply with a requirement of section 44 (notification of liability to register) or of regulations under section 48 (correction of the register);

(b)     a failure to make a return required by regulations

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