# Finance Act 2009, Paragraph 2


In paragraph 2 (under-assessment by HMRC), insert at the end—
“(4) In this paragraph (and in Part 2 of this Schedule so far as relating to this paragraph)—
(a) “assessment” includes determination, and
(b) accordingly, references to an under-assessment include an under-determination.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/57/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-57/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.