Paragraph 1 Assessment by Revenue treated as included in return

In section 9(3) of the Taxes Management Act 1970 (personal or trustee return to include self-assessment: assessment on the taxpayer’s behalf) omit the words following the paragraphs.

After that subsection insert—

“(3A)

An assessment under subsection (3) above is treated for the purposes of this Act as a self-assessment and as included in the return.”.