8(1)An assessment under paragraph 5 may not be made after the end of the relevant period.U.K.
(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.
Commencement Information
I1Sch. 9 para. 8 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)