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(1)Where an amount is due on account of any excise duty [F2to which this section applies]but the Commissioners are unable to ascertain the amount of the duty properly due because—
(a)returns, accounts, records, or other documents have not been made, kept, preserved or produced by [F3a revenue trader]as required by or under the provisions of the customs and excise Acts; or
(b)it appears to the Commissioners that any returns, accounts, records or other documents so made, kept, preserved or produced are incomplete or incorrect,
they may estimate the amount due.
(2)Without prejudice to the recovery of the full amount due or to the making of a further estimate, the amount estimated shall be recoverable as duty properly due unless in any action relating thereto the person liable proves the amount properly due and that amount is less than the amount estimated.
[F4(3)This section applies to any excise duty other than one in relation to which provision for estimation is made by the Betting and Gaming Duties Act 1981 (that is to say, general betting, gaming licence and bingo duties).]]
Textual Amendments
F1S. 116A inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 7
F2Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 15(2)(a)
F3Words substituted by Finance Act 1989 (c. 26, SIF 40:1), s. 15(2)(b)
F4S. 116A(3) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 15(3)