[F1101 Evidence for purposes of proceedings relating to penalties.U.K.
An assessment which can no longer be varied by [F2the tribunal on an appeal notified to it] or by order of any court is sufficient evidence, for the purposes of—
(a)the preceding provisions of this Part, and
(b)the provisions of Schedule 18 to the Finance Act 1998 relating to penalties,
that the amounts in respect of which tax is charged in the assessment arose or were received as stated in the assessment.]
Textual Amendments
F1S. 101 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 39; S.I. 1998/3173, art. 2
F2Words in s. 101 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 47
Modifications etc. (not altering text)
C1 S. 101 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)