Regulation 13 Determinations and notices of determinations
The like provisions as are contained in section 113(1B) of the Management Actf1 shall apply to a determination or notice of a determination under regulations 6 or 7 as if the determination were an assessment and the notice of a determination were a notice of an assessment.
Annotations
Footnotes
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Section 113(1B) was inserted by paragraph 10 of Schedule 4 to the Finance Act 1970 (c. 4).