Amendment of Part 5: Provisions for assessment, payment and collection of the levy, where the appropriate collection authority is the HMRC Commissioners8
In regulation 14 (amendment of an economic crime (anti-money laundering) levy return), after paragraph (2) insert—
3
An amount of levy payable as a result of the amendment of an economic crime (anti-money laundering) levy return must be paid—
a
immediately, or
b
if the amendment is made on or before the due date, not later than that due date.