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Finance Act 1998
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7U.K.In section 12 of the Finance Act 1994 (assessment to excise duty) after subsection (1) there shall be inserted—
“(1A)Subject to subsection (4) below, where it appears to the Commissioners—
(a)that any person is a person from whom any amount has become due in respect of any duty of excise; and
(b)that the amount due can be ascertained by the Commissioners,
the Commissioners may assess the amount of duty due from that person and notify that amount to that person or his representative.”
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