Finance Act 1994 (c. 9)

Part IV U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter III U.K. Management: Self-Assessment etc.

Miscellaneous and supplemental U.K.

197 Construction of certain references. U.K.

(1) In the Tax Acts and the Gains Tax Acts, any reference (however expressed) to a person being assessed to tax, or being charged to tax by an assessment, shall be construed as including a reference to his being so assessed, or being so charged—

(a) by a self-assessment under section 9 or 11AA of the Management Act, or

(b) by a determination under section 28C of that Act (which, until superseded by such a self-assessment, has effect as if it were one).

(2) In this section “the Gains Tax Acts” means the M1 Taxation of Chargeable Gains Act 1992 and all other enactments relating to capital gains tax.

Marginal Citations

M1 1992 c.12.