99MStatus of original amendment or default assessment

1. This section applies to an amendment or a default assessment made by the chief executive under section 99I if the permit holder concerned—

2. objects to the amendment or default assessment under section 99K; or
3. having made an objection, exercises 1 or more of the appeal rights under section 99L in respect of the determination of the objection.

4. If the amendment or default assessment results in the permit holder owing money to the Crown,—

5. the amendment or default assessment must be treated as correct and final until the permit holder has exhausted those rights or the time period by which the rights must be exercised has expired and a final decision has been given by the chief executive or a court, as the case may be (final decision); and
6. the permit holder must pay the money owing in accordance with section 99I(4).

7. If the final decision differs from the amendment or default assessment and—

8. a refund is required to be paid to the permit holder, section 99I(5) and (6) apply, with any necessary modifications:
9. a further amount is required to be paid by the permit holder, the permit holder must pay the amount to the chief executive within 20 working days after the date on which the final decision is made, including any interest calculated in accordance with section 99J.