Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 23 U.K. Self-assessment: Schedules 13 and 16 to the Taxes Act 1988

Part II U.K. Schedule 16 to the Taxes Act 1988

11 U.K. In paragraph 4(2) (cases where the inspector may make an assessment)—

(a) for “the inspector”, where first occurring, there shall be substituted “ an officer of the Board ”; and

(b) for “or if the inspector is dissatisfied with any return, he may” there shall be substituted “ or if an officer of the Board is of the opinion that a return is incorrect, any such officer may ”.