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The Lloyd’s Underwriters (Tax) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 3338
- PART 2
- Regulation 13
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Determinations and notices of determinations
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13. The like provisions as are contained in section 113(1B) of the Management Act(1) shall apply to a determination or notice of a determination under regulations 6 or 7 as if the determination were an assessment and the notice of a determination were a notice of an assessment.
(1)
Section 113(1B) was inserted by paragraph 10 of Schedule 4 to the Finance Act 1970 (c. 4).
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