Assessments under paragraphs 67 and 68U.K.
69(1)An assessment under paragraph 67 or 68 shall not be made more than two years after the time when evidence of facts sufficient in the opinion of the Commissioners to justify the making of the assessment comes to the knowledge of the Commissioners.U.K.
(2)Where an amount has been assessed and notified to any person under paragraph 67 or 68, it shall be recoverable as if it were levy due from him.
(3)Sub-paragraph (2) does not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.