Regulation 69Z32 Assessments in other casesF1
(1)
This regulation applies if an officer of Revenue and Customs thinks—
(a)
that there is a relevant distribution which should have been included in a return under this Chapter and which has not been so included, or
(b)
that a return under this Chapter is otherwise incorrect.
(2)
An officer of Revenue and Customs may make an assessment on the person who made the relevant distribution to the best of the officer’s judgement.
Annotations
Textual amendments
- F1
Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5