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.U.K.
(2)But sub-paragraph (1) does not have effect if, or to the extent that, the assessment has been withdrawn or reduced.
Commencement Information
I1Sch. 8 para. 6 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)