114 Want of form or errors not to invalidate assessments, etc.U.K.
(1)An assessment F1[or determination], warrant or other proceeding which purports to be made in pursuance of any provision of the Taxes Acts shall not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of the Taxes Acts, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding.
(2)An assessment F1[or determination] shall not be impeached or affected—
(a)by reason of a mistake therein as to—
(i)the name or surname of a person liable, or
(ii)the description of any profits or property, or
(iii)the amount of the tax charged, or
(b)by reason of any variance between the notice and the assessment F1[or determination].
Textual Amendments
Modifications etc. (not altering text)
C1S. 114 applied by See Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).
C2S. 114 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18
C3S. 114 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I
C4S. 114 applied (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 56(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2
C5Ss. 112-115A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(6) (with reg. 1(4)(6))
C6Ss. 112-115A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(6)
C7S. 114 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 7(b) (with Sch. 49)
C8S. 114 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 13(b)
C9S. 114(2) applied by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), reg. 8