Finance Act 2018

Assessment: supplementary and consequential amendments U.K.

24 U.K. In section 54 (appeals), in subsection (2)—

(a) for “it is an assessment” substitute “it is—

(a) an assessment”;

(b) at the end insert “, or

(b) an assessment under section 50A.”

25 (1) Schedule 5 is amended as follows. U.K.

(2) In paragraph 27 (interest on unpaid tax etc)—

(a) after sub-paragraph (8) insert—

“(8A) Sub-paragraph (8B) below applies where under section 50A of this Act the Commissioners assess an amount as being due from a person who is not a registered person in respect of a taxable disposal and notify it to the person.

(8B) The amount shall carry interest for the period which—

(a) begins with the day (or the last day of the period) notified under section 50A(2)(b), and

(b) ends with the day before that on which the amount is paid.”;

(b) in sub-paragraph (13)—

(i) in paragraph (a), after “or (7)” insert “ or (8A) ”;

(ii) in the words after paragraph (c), after “or (8)” insert “ or (8B) ”.

(3) In paragraph 33 (assessments: time limits)—

(a) in sub-paragraph (1)(a), after “section 50” insert “ or 50A ”;

(b) in sub-paragraph (1A), omit the word “or” at the end of paragraph (a) and after that paragraph insert—

“(aa) in the case of an assessment under section 50A, evidence of facts, sufficient in the Commissioners' opinion to justify the making of the assessment, coming to their knowledge, or”.

(4) In paragraph 36 (the register: publication)—

(a) for the heading substitute “ Publication of information by Commissioners ”;

(b) after sub-paragraph (2) insert—

“(2A) The Commissioners may publish, by such means as they think fit—

(a) the names of persons assessed to tax under section 50A in respect of taxable disposals not made at a landfill site;

(b) the addresses of any places used by persons within paragraph (a) for making taxable disposals or otherwise for carrying on business.

This sub-paragraph does not apply where the assessment in question is subject to an outstanding appeal.”