SCHEDULES
SCHEDULE 14Plastic packaging tax: assessment of penalties under section 80
Assessment etc of penalty
3I2I1
1
Sub-paragraph (2) applies where—
a
the Commissioners have made an assessment of a penalty, and
b
it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.
2
The Commissioners—
a
may make a supplementary assessment of the amount of the penalty, and
b
where such an assessment is made, must notify the person of that amount.