58 Assessment, payment, collection and recovery
Finance Act 2022 (2022 c 3) | Legislation

58  Assessment, payment, collection and recovery

(1)     The levy is recoverable as a debt due to the Crown.

(2)     The Treasury may by regulations—

(a)     make provision about the assessment, payment and collection of the levy;

(b)     make further provision about the recovery of the levy (in addition to subsection (1)).

(3)     Regulations under subsection (2) may—

(a)     make provision about the times at which payments are to be made and the methods of payment;

(b)     require persons liable to pay the levy to notify the appropriate collection authority of that liability and to make returns;

(c)     make provision for determining, in relation to persons for whom there is more than one appropriate collection authority with power to exercise functions under this Part, the authority that is to exercise those functions;

(d)     make provision in relation to a

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