Section 80(4A)

Where— the Commissioners may, to the best of their judgement, assess the excess credited to that person and notify it to him. an amount has been credited under subsection (1) or (1A) above to any person at any time on or after 26th May 2005, and the amount so credited exceeded the amount which the Commissioners were liable at that time to credit to that person,

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