# The Profit-Related Pay (Shortfall Recovery) Regulations 1988, Regulation 6: Determinations


(1) Where it appears to the Board that there is an amount equal to a shortfall payable to the Board and that it has not been paid or fully paid, the Board may determine to the best of their judgment the amount so unpaid; and such determination shall be subject to the provisions of Parts IV, V and VI of the Taxes Management Act 1970 as if it were an assessment and as if the amount determined were income tax charged on the scheme employer, and those Parts of that Act shall, subject to these Regulations, apply accordingly with any necessary modifications.
(2) An appeal against such a determination may be brought before either—
(a) the General Commissioners for the division where the trade, profession or vocation of the scheme employer is carried on or in which the head office or principal place of business of the scheme employer is situated, or
(b) the Special Commissioners.

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Source: https://www.legislation.gov.uk/uksi/1988/640/regulation/6 (the official version)
Page: https://openlegislation.uk/profit-related-pay-shortfall-recovery-regulations-1988/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.