SCHEDULES
SCHEDULE 10 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
2Assessments to penalties etc.
1
Where a person is liable to a civil penalty, the Commissioners may assess the amount due by way of penalty and notify it to him accordingly.
2
If, where an assessment has been notified to any person under sub-paragraph (1) above or this sub-paragraph, it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed, the Commissioners may make a supplementary assessment of the amount of the excess and notify that person accordingly.
3
The fact that any conduct giving rise to a civil penalty may have ceased before an assessment is made under this paragraph shall not affect the power of the Commissioners to make such an assessment.
4
Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were aggregates levy due from him.
5
Sub-paragraph (4) above—
a
shall not apply so as to require any interest to be payable on a penalty otherwise than in accordance with this Schedule; and
b
shall not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.
6
Subject to sub-paragraph (7) below, where a person—
a
is assessed under this paragraph to an amount due by way of a penalty, and
b
is also assessed under any one or more provisions of Schedule 5 to this Act for an accounting period to which the conduct attracting the penalty is referable,
the assessments may be combined and notified to him as one assessment.
7
A notice of a combined assessment under sub-paragraph (6) above must separately identify the penalty being assessed.
8
The power to make an assessment under this paragraph is subject to paragraph 8(4) of Schedule 6 to this Act.