# Income and Corporation Taxes Act 1988, Paragraph 11

Extent: E+W+S+N.I.

Nothing in paragraphs 1 to 10 above shall be taken to prejudice any powers conferred by the Income Tax Acts for the recovery of income tax by means of an assessment or otherwise; and any assessment in respect of tax payable under paragraph 9 above shall be treated for the purposes of the provisions mentioned in paragraph 10(1) above as relating to the year of assessment in which the payment is made.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/16/paragraph/11 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-16/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.