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.