AGL9850 - Unjust enrichment: Assessment provisions
To ensure that businesses comply with the terms of refund agreements they have reached with the Commissioners, Schedule 8, paragraphs 3 to 8 to Finance Act 2001 바카라 사이트楢ggregates Levy: Repayments and Credits바카라 사이트� allows HMRC to assess those businesses who have failed to reimburse (repay) their customers in the manner agreed.
Under paragraph 3(3) 바카라 사이트淲here any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of paragraph 1(4)(a) above, the Commissioners may, to the best of their judgement, assess the amounts due from that person and notify it to him.바카라 사이트�
Paragraph 4 allows an assessment to be issued to recover any amount paid by way of interest, and paragraph 6 allows for interest to be charged on the whole amount of any assessment issued.