- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (07/12/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2011
Point in time view as at 07/12/2007.
Finance Act 2003, Cross Heading: Determination superseded by actual self-assessment is up to date with all changes known to be in force on or before 02 August 2024. 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.
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27(1)If after a Revenue determination has been made the purchaser delivers a land transaction return in respect of the transaction, the self-assessment included in that return supersedes the determination.U.K.
(2)Sub-paragraph (1) does not apply to a return delivered—
(a)more than six years after the day on which the power to make the determination first became exercisable, or
(b)more than twelve months after the date of the determination,
whichever is the later.
(3)Where—
(a)proceedings have been begun for the recovery of any tax charged by a Revenue determination, and
(b)before the proceedings are concluded the determination is superseded by a self-assessment,
the proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not been paid.
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