SCHEDULES
SCHEDULE 2 Assessments for excise duty purposes
Tobacco Products Duty Act 1979 (c.7)
5
In section 8 of the Tobacco Products Duty Act 1979 (charge in cases of default) in subsection (2)—
a
for “require him to pay duty" there shall be substituted “
assess an amount as duty due from him
”
;
b
at the end there shall be inserted , and they may notify him or his representative accordingly.