Power to estimate dutyU.K.
5(1)Where an amount is due [F1under section 14(1)(b) above or by virtue of regulations under paragraph 3(3)(d) above] but the Commissioners are unable to ascertain the amount F2 . . . properly due because—
(a)returns, accounts, records or other documents have not been made, kept, preserved or produced as required by regulations made under this Schedule; or
(b)it appears to the Commissioners that any returns, accounts, records or other documents 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 F3 . . . 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.
Textual Amendments
F1Words in Sch. 2 para. 5(1) substituted by Finance Act 1991 (c. 31, SIF 12:2), s. 6(6)(a)
F2Words in Sch. 2 para. 5(1) repealed by Finance Act 1991 (c. 31, SIF 12:2), ss. 6(6)(a), 123, Sch. 19 Pt.I
F3Word in Sch. 2 para. 5(2) repealed by Finance Act 1991 (c. 31, SIF 12:2), ss. 6(6)(b), 123, Sch. 19 Pt.I