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Assessments and errors Assessments and errors

  1. 956Assessments where section 946 payment included in return
  2. 957Assessments in other cases
  3. 958Payer's duty to deliver amended return
  4. 959Application of Income Tax Acts provisions about time limits for assessments
  5. 960Further provisions about assessments

Notes on Part 15

Modifications

C1

Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)