RECOVERY OF LEVY AS DEBT DUE

77  Levy shall be recoverable as a debt due to the Crown.

Official Publications

Notice 160: Enquiries into indirect tax matters.

Notice 989: Visits by officers.


ASSESSMENTS OF AMOUNTS OF LEVY DUE

78(1)  Where it appears to the Commissioners–

(a)that any period is an accounting period by reference to which a person is liable to account for levy,

(b)that any levy for which that person is liable to account by reference to that period has become due, and

(c)that there has been a default by that person that falls within sub-paragraph (2),

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