Paragraph 17
(1)
An HMRC determination has effect for enforcement purposes as if it were a self-assessment (within the meaning of paragraph 2(2)).
(2)
In sub-paragraph (1) “for enforcement purposes” means for the purposes of provisions providing for—
(a)
tax-related penalties,
(b)
collection and recovery of tax, and
(c)
interest on overdue tax.
(3)
Nothing in this paragraph affects any liability to a penalty for failure to deliver a return.