# Finance Act 2001, Paragraph 17: Effect of return on recovery proceedings


(1) In section 28C of the Taxes Management Act 1970 (determination of tax in absence of personal or trustee return), in subsection (4) (effect of subsequent self-assessment on recovery proceedings), for “an officer of the Board has commenced any proceedings” substitute “ proceedings have been commenced ”.
(2) In paragraph 40 of Schedule 18 to the Finance Act 1998 (c. 36) (determination of tax in absence of company tax return), in sub-paragraph (4) (effect of subsequent self-assessment on recovery proceedings), for “the Inland Revenue have begun proceedings” substitute “ proceedings have been begun ”.
(3) This paragraph applies in relation to proceedings begun after the passing of this Act.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.