Schedule 9A, paragraph 6(1)

Subject to sub-paragraph (3) below, where— the Commissioners may, to the best of their judgement, assess the amount of unpaid tax as tax due from the person to whom the direction was given or another relevant person and notify their assessment to that person. a direction is given under this Schedule, and there is an amount of VAT (“the unpaid tax”) for which a relevant person would have been liable before the giving of the direction if the facts had accorded with the assumptions specified in the direction,

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Source: legislation.gov.uk · retrieved 2026-07-28