Extent of power to make determinationU.K.
38(1)The power to make a determination under paragraph 36 or 37 includes power to determine—U.K.
(a)any of the amounts mentioned in paragraph 8(1) (calculation of amount of tax payable), and
(b)any amount forming part of the calculation of any of those amounts.
(2)Notice of a determination under either of those paragraphs may be accompanied by notice of any determination by [F1an officer of Revenue and Customs] relating to the dates on which amounts of tax become due and payable under section 59D or 59E of the M1Taxes Management Act 1970.
Textual Amendments
F1Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)
Marginal Citations