3A

Where a person has failed to make an amendment or notification that the person is required to make under paragraph 27 of Schedule 9ZE in respect of an increase in the consideration for a UK supply (as defined in paragraph 27(7)), the Commissioners may assess the amount of VAT due from the person as a result of the increase to the best of their judgement and notify it to the person.

3B

An assessment under subsection (3A)—

a

is of VAT due for the tax period mentioned in paragraph 27(1)(a) of Schedule 9ZE;

b

must be made within the time limits provided for in section 77, and must not be made after the end of the period of—

i

2 years after the end of the tax period referred to in paragraph 27(1)(a), or if later,

ii

one year after evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes to their knowledge.

3C

Subject to section 77, where further evidence such as is mentioned in subsection (3B)(b)(ii) comes to the Commissioners' knowledge after they have made an assessment under subsection (3A), another assessment may be made under that subsection, in addition to any earlier assessment.