[80B Assessments of amounts due under section 80A arrangements]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[80B  Assessments of amounts due under section 80A arrangements]

[[(1)     Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of section 80A(4)(a), the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him.

[(1A)     Where—

(a)     an amount (“the gross credit”) has been credited to any person under subsection (1) or (1A) of section 80,

(b)     any sums were

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