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Finance Act 2020

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Changes over time for: Paragraph 17

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Point in time view as at 01/10/2021.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2020, Paragraph 17. Help about Changes to Legislation

17(1)An HMRC determination has effect for enforcement purposes as if it were a self-assessment (within the meaning of paragraph 2(2)).U.K.

(2)In sub-paragraph (1) “for enforcement purposes” means for the purposes of provisions providing for—

(a)tax-related penalties,

(b)collection and recovery of tax, and

(c)interest on overdue tax.

(3)Nothing in this paragraph affects any liability to a penalty for failure to deliver a return.

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