# Finance Act 2018, Paragraph 22


(1) Section 50 (power to assess) is amended as follows.
(2) In the heading, for “assess” substitute “ assess: registered persons ”.
(3) In subsection (1)(a), (b), (c) and (d) and subsection (2), for “a person” substitute “ a registered person ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.