Paragraph 14 I1I2
An assessment under paragraph 11 or 12 may not be made more than 2 years after evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes to their knowledge.
Annotations
Commencement
- I1
Sch. 10 para. 14 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 10 para. 14 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4