Section 80B(1B)

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,

← 1A · All articles · 1C →

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