7(1)Where the amount which P is liable to pay in relation to the relevant time is reduced for any reason the Commissioners must consider whether to reduce the amount which R is liable to pay.U.K.
(2)If the Commissioners decide to reduce or cancel the amount which R is liable to pay, they must, within the period of 30 days beginning with the day on which they make their decision—
(a)inform R of the new amount which R is liable to pay (if any), and
(b)repay any amount which R has paid in excess of the new amount.
(3)The new amount must be such amount as the Commissioners consider just and reasonable, having regard in particular to their reasons for considering that paragraph 2(2) or (3) applies to R.
(4)Where P's liability to pay in relation to the relevant time is cancelled, the Commissioners must, within the period of 30 days beginning with the day on which that happens—
(a)notify R that the secondary liability and assessment notice is revoked, and
(b)repay any amount which R has paid.
Commencement Information
I1Sch. 9 para. 7 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 7 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4