# Finance Act 1998, Paragraph 97


Any reference in the Tax Acts (however expressed) to a person being assessed to tax, or being charged to tax by an assessment, include a reference to his being so assessed, or being so charged—
(a) by a self-assessment under this Schedule, or an amendment of such a self-assessment, or
(b) by a determination under paragraph 36 or 37 of this Schedule (which, until superseded by a self-assessment, has effect as if it were one).

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/97 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.