# Finance Act 2020, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.