Regulation 6 Determinations and notices of determinations
The like provisions as are contained in section 113(1B)f1 and (3) of the Taxes Management Act 1970 shall apply toa determination or a notice of a determination under Schedule 19A as ifthe determination were an assessment and the notice of the determinationwere a notice of an assessment.
Annotations
Footnotes
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Section 113(1B) was inserted by the Finance Act 1970(c.24), Schedule 4, paragraph 10.