OpenLegislation

Regulation 12 Modifications and application of TMA

Original text. Later amendments are not shown.

In relation to any assessment under case 5—

(a)

section 34 of TMA applies notwithstanding that the assessment may relate to a quarter or other period which is not a year of assessment, and

(b)

for the purposes of section 36 of TMA any such assessment relates to the year of assessment in which the quarter or other period ends.