If each of the pre-conditions (see section 77B) is met, an officer of Revenue and Customs may serve on the holder of the licence concerned, or on the holder of any of the licences concerned, a notice—
(a) that states particulars of the assessment,
(b) that states the amount remaining unpaid and the date when it became payable,
(c) that requires the holder to pay, within 30 days of the service of the notice, the amount for which the holder is liable, and
(d) that, if the amount for which the holder is liable is given by subsection (3) or section 77G(7), gives particulars of how the amount was determined.
For the purposes of subsection (1), the amount for which the holder is liable is the amount remaining unpaid, together with any interest on it under sections 86 and 87A, but this is subject to subsection (3) and section 77G(7).
In a case within section 77B(5)(b) or (c), the amount for which the holder of the licence is liable is given by—
In subsection (3)—
A is the amount remaining unpaid,
I is any interest due on that amount under sections 86 and 87A,
T is the total amount of the profits or chargeable gains in respect of which the assessment is made, and
L is so much of that total amount as is profits or chargeable gains related to the licence.
The power under subsection (1) is subject to section 77E (certain pre-1974 cases).
In this Part "secondary-liability notice" means a notice under subsection (1).