This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
3.—(1) Subject to paragraph (2)
and regulations 4 to 7, the like provisions as are contained in the Taxes Acts relating to the assessment and collection of tax shall have effect in relation to tax charged in accordance with section 207 or section 450 as they have effect by virtue of regulation 9.
(2) The like provisions as are specified in the first column of Schedule 1 to these Regulations shall have effect in relation to the assessment and collection of tax as if the modifications specified in the second column had been made.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
