2(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(b)shall not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.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.