Paragraph 13 F1
(1)
Within 30 days after the date of issue of a notice under paragraph 11(2)(b) (closure notice that amends claim), the Inland Revenue shall give effect to the amendment by making such adjustment as may be necessary, whether—
(a)
by way of assessment on the claimant, or
(b)
by discharge or repayment of tax.
(2)
An assessment made under sub-paragraph (1) is not out of time if it is made within the time mentioned in that sub-paragraph.
Annotations
Textual amendments
- F1
Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
Notes on Schedule 11A
Modifications
- C1
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)
- C2
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)
- C3
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)