Version Superseded: 01/04/2009
Point in time view as at 05/10/1999. This version of this provision has been superseded.
Taxes Management Act 1970, Section 101 is up to date with all changes known to be in force on or before 13 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
An assessment which can no longer be varied by any Commissioners on appeal or by order of any court is sufficient evidence, for the purposes of—
(a)the preceding provisions of this Part, and
(b)the provisions of Schedule 18 to the Finance Act 1998 relating to penalties,
that the amounts in respect of which tax is charged in the assessment arose or were received as stated in the assessment.]
Textual Amendments
F1S. 101 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 39; S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C1 S. 101 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)
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