SCHEDULES
SCHEDULE 10Plastic packaging tax: recovery and overpayments
PART 1Recovery
Supplementary assessments
I1I24
1
Sub-paragraph (2) applies where—
a
an assessment has been notified to a person under paragraph 2(2), and
b
it appears to the Commissioners that the amount which ought to have been assessed as due exceeds the amount that has already been assessed.
2
The Commissioners—
a
may make a supplementary assessment of the amount of plastic packaging tax due from the person to the best of their judgement, and
b
where such an assessment is made, must notify the person of that amount.