Part 5 Revenue assessments
United Kingdom
- Assessment where loss of tax discovered
- Assessment to recover excessive repayment of tax
- Restrictions on assessment where return delivered
- Time limit for assessment
- Losses brought about carelessly or deliberately
- Assessment procedure
Notes on Schedule 10
Modifications
- C1
Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)