SCHEDULES
SCHEDULE 9Soft drinks industry levy: requirements to keep records etc: penalties
Part 2Assessments
Time limits for assessments
I18
1
An assessment under paragraph 5 may not be made after the end of the relevant period.
2
Except in a case within sub-paragraph (3), the relevant period is the period of 4 years from the end of the accounting period to which the assessment relates.
3
Where an assessment of an amount due from a person in a case involving loss of soft drinks industry levy—
a
brought about deliberately by the person, or
b
attributable to a failure by the person to comply with a requirement imposed by regulations under section 53 (records),
the relevant period is the period of 20 years from the end of the accounting period to which the assessment relates.
4
In sub-paragraph (3)(a) the reference to loss brought about deliberately by a person includes a reference to a loss brought about as a result of the deliberate inaccuracy in a document given to HMRC by the person.
5
In sub-paragraphs (3) and (4) references to a loss brought about by a person include references to a loss brought about by another person acting on behalf of that person.