[F180B Assessments of amounts due under section 80A arrangements.U.K.
(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.
(2)Subsections (2) to (8) of section 78A apply in the case of an assessment under subsection (1) above as they apply in the case of an assessment under section 78A(1).]
Textual Amendments
F1Ss. 80A, 80B inserted (19.3.1997) by 1997 c. 16, s. 46(2)