Schedule 9ZA, Part 6, paragraph 31(2)

An assessment under this paragraph must be made within the time limits provided for in section 77 and may not be made after the later of— but (subject to section 77) where further such evidence comes to the Commissioners' knowledge after the making of an assessment under this section, another assessment may be made under this paragraph, in addition to any earlier assessment. 2 years after the time when a notification of the acquisition of the goods in question is given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4), and one year after evidence of the facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,

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