Paragraph 23
In paragraphs 24 to 27 “taxpayer” means—
(a)
in relation to an assessment under paragraph 21, the chargeable person;
(b)
in relation to an assessment under paragraph 22, the person mentioned in paragraph 22(1).
In paragraphs 24 to 27 “taxpayer” means—
in relation to an assessment under paragraph 21, the chargeable person;
in relation to an assessment under paragraph 22, the person mentioned in paragraph 22(1).