[12A Other assessments relating to excise duty matters]
Finance Act 1994 (1994 c 9) | Legislation

[12A  Other assessments relating to excise duty matters]

[(1)     This subsection applies where any relevant excise duty relief other than an excepted relief—

(a)     has been given but ought not to have been given, or

(b)     would not have been given had the facts been known or been as they later turn out to be.

(2)     Where subsection (1) above applies, the Commissioners may assess the amount of the relief given as being excise duty due from the liable person and notify him or his representative accordingly.

(3)     Where an amount has been assessed as due from any person under—

(a)     subsection (2) above,

(b)

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