Section 77(6)

If, otherwise than in circumstances falling within section 73(6)(b) ..., it appears to the Commissioners that the amount which ought to have been assessed in an assessment under that section or under section 76 exceeds the amount which was so assessed, then— the Commissioners may make a supplementary assessment of the amount of the excess and shall notify the person concerned accordingly. under the like provision as that assessment was made, and on or before the last day on which that assessment could have been made,

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