Sch 8 para 5
(1) Sub-paragraph (2) applies where— (a) an assessment has been notified to a person under paragraph 2(2) or 4(2), and (b) it appears to the Commissioners that the amount which ought to have been assessed as due exceeds the amount that has already been assessed. (2) The Commissioners may— (a) make a supplementary assessment of the amount of soft drinks industry levy due from the person to the best of their judgment, and (b) notify the amount to that person.