Chwilio Deddfwriaeth

Chwiliad Uwch

Income and Corporation Taxes Act 1988

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

8Where any item has been included in a return or claim under this Schedule as a relevant payment but should have been included in a return under Schedule 13, the inspector may make such assessments, adjustments or set-offs as may be required for securing that the resulting liabilities to tax (including interest on unpaid tax) whether of the company or of any other person are the same as they would have been if the item had been included in the right return.

Yn ôl i’r brig

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