# The Lloyd’s Underwriters (Tax) (1991-92)Regulations 1994, Regulation 6: Determinations and notices of determinations


The like provisions as are contained in section 113(1B)(a) of the Taxes Management Act 1970 shall apply to a determination or a notice of a determination under Schedule 19A as if the determination were an assessment and the notice of the determination were a notice of an assessment.

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Source: https://www.legislation.gov.uk/uksi/1994/728/regulation/6 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-1991-92regulations-1994/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.