# Finance Act 2003, Paragraph 26


(1) A Revenue determination has effect for enforcement purposes as if were a self-assessment by the purchaser.
(2) In sub-paragraph (1) “for enforcement purposes” means for the purposes of the following provisions of this Part of this Act—
(a) the provisions of this Schedule providing for tax-related penalties;
(b) section 87 (interest on unpaid tax);
(c) section 91 and Schedule 12 (collection and recovery of unpaid tax etc).
(3) Nothing in this paragraph affects any liability of the purchaser to a penalty for failure to deliver a return.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.