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Finance Act 2013
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7(1)Paragraph 3 of Schedule 53 to FA 2009 (late payment interest start date: amendments and discovery assessments etc) is amended as follows.U.K.
(2)In sub-paragraph (3)—
(a)for “as required” substitute “ in accordance with a requirement ”, and
(b)after “tax)” insert “ that arose by virtue of subsection (1A) of that section ”.
(3)After that sub-paragraph insert—
“(3A)In the case of a person (“P”) who failed to give notice in accordance with a requirement under section 7 of TMA 1970 that arose by virtue of subsection (1B) of that section, the reference in sub-paragraph (1)(c) to an assessment which ought to have been made by P is a reference to the assessment which P would have been required to make if no notice relating to the year of assessment concerned had been withdrawn under section 8B of that Act.”
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