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Finance Act 2020

Determination to have effect as a self-assessment

17(1)An HMRC determination has effect for enforcement purposes as if it were a self-assessment (within the meaning of paragraph 2(2)).

(2)In sub-paragraph (1) “for enforcement purposes” means for the purposes of provisions providing for—

(a)tax-related penalties,

(b)collection and recovery of tax, and

(c)interest on overdue tax.

(3)Nothing in this paragraph affects any liability to a penalty for failure to deliver a return.