C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 15Collection: deposit-takers, building societies and certain companies
Assessments and errors
957Assessments in other cases
1
This section applies if an officer of Revenue and Customs thinks—
a
that there is a section 946 payment which should have been included in a return under this Chapter and which has not been so included, or
b
that a return under this Chapter is otherwise incorrect.
2
An officer of Revenue and Customs may make an assessment, to the best of the officer's judgement, on the person who made the return, or who should have made one.
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)