# Finance Act 1998, Paragraph 49


The provisions of paragraphs 46 to 48 (assessments: general provisions as to time limits, procedure and appeals) apply to a discovery determination as they apply to an assessment.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.