# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z32: Assessments in other cases


(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.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z32 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.