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Regulation 9 Modifications and application of TMA

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 29(1)(a)f1 of TMA (assessment where loss of tax discovered) applies with the following modification in relation to an assessment to tax under case 1, 2 or 3.

(2)

After “any income” insert—

“, unauthorised payments under section 208 of the Finance Act 2004 or surchargeable unauthorised payments under section 209 of that Act or relevant lump sum death benefit under section 217(2) of that Act”.

Annotations

Footnotes

f1

Section 29(1)(a) was substituted by sections 191 and 199 of the Finance Act 1994 (c. 9) and amended by paragraph 12 of Schedule 19 to the Finance Act 1998 (c. 36).