Paragraph 13
(1)
Where it appears to the Board that the amount of tax charged by an assessment should have been larger they may make a further assessment; and where it appears to them that the amount charged by an assessment should have been smaller they may amend the assessment accordingly.
(2)
Paragraph 12(8) and (9) above shall apply in relation to any assessment or amendment under this paragraph.
Notes on Schedule 17
Editorial notes
- X1
The text of Sch. 17 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.