Section 80B

Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of section 80A(4)(a), the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him. Where— subsection (1B) below applies. an amount (“the gross credit”) has been credited to any person under subsection (1) or (1A) of section 80, any sums were set against that amount, in accordance with subsection (2A) of that section, and the amount reimbursed in accordance with the reimbursement arrangements was less than the gross credit, In any such case— but an amount shall not be assessed under this subsection to the extent that the person is liable to pay it to the Commissioners as mentioned in subsection (1) above. the person shall cease to be entitled to so much of the gross credit as exceeds the amount so reimbursed, and the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him, In determining the amount that a person is liable to pay as mentioned in subsection (1) above, any amount reimbursed in accordance with the reimbursement arrangements shall be regarded as first reducing so far as possible the amount that he would have been liable so to pay, but for the reimbursement of that amount. For the purposes of this section, nil is an amount. Any reference in any other provision of this Act to an assessment under subsection (1) above includes, if the context so admits, a reference to an assessment under subsection (1B) above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . An assessment made under subsection (1) above may not be made more than two years after the time when evidence of facts sufficient in the opinion of the Commissioners to justify the making of the assessment comes to the knowledge of the Commissioners.

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