Section 15 | Assessment of tax due.

(1)Paragraph 4 of Schedule 7 to the Value Added Tax Act 1983 (assessment of tax due) shall be amended as follows.

(2)For sub-paragraph (2) there shall be substituted—

(2)In any case where, for any prescribed accounting period, there has been paid or credited to any person—

(a)as being a repayment or refund of tax, or

(b)as being due to him under section 14(5) of this Act,

an amount which ought not to have been so paid or credited, the Commissioners may assess that amount as being tax due from him for that period and notify it to him accordingly.

(2A)An amount—

(a)which has been paid to any person as being due to him under section 14(5) of this Act; and

(b)which, by reason of the cancellation of that person’s registration under paragraph 9 or 10 of Schedule 1 to this Act, ought not to have been so paid,

may be assessed under sub-paragraph (2) above notwithstanding that cancellation.

(3)In sub-paragraph (5), for the words “(1) or (2)” there shall be substituted the words “(1), (2) or (2A)”.

(4)In sub-paragraph (9), for the words “(1), (2) or (6)” there shall be substituted the words “(1), (2), (2A) or (6)”.