SCHEDULES
SCHEDULE 8Soft drinks industry levy: recovery and overpayments
Part 1Recovery
Further provision about assessments under paragraphs 2, 4 and 5
6
1
Where an amount has been assessed and notified to a person under paragraph 2, 4 or 5, it is recoverable on the basis that it is an amount of soft drinks industry levy due from that person.
2
But sub-paragraph (1) does not have effect if, or to the extent that, the assessment has been withdrawn or reduced.