Part 5 Determinations by officers of Revenue and CustomsF1
- Power of Revenue and Customs to make determinations where no return filed etc
- Time limit: interest restriction return following determination under paragraph 56
- Power of Revenue and Customs to make determinations following enquiry
- Appeal against determination under paragraph 58
Annotations
Textual amendments
- F1
Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)