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Finance Act 2001
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Assessment by Revenue treated as included in returnU.K.
1(1)In section 9(3) of the Taxes Management Act 1970 (personal or trustee return to include self-assessment: assessment on the taxpayer’s behalf) omit the words following the paragraphs.
(2)After that subsection insert—
“(3A)An assessment under subsection (3) above is treated for the purposes of this Act as a self-assessment and as included in the return.”.
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