SCHEDULES
SCHEDULE 23 Self-assessment: Schedules 13 and 16 to the Taxes Act 1988
Part I Schedule 13 to the Taxes Act 1988
F13
In paragraph 3(3) (power of the inspector to make an assessment in certain cases)—
a
for “the inspector”, where first occurring, there shall be substituted “
an officer of the Board
”
; and
b
for “or if the inspector is dissatisfied with any return, he may” there shall be substituted “
or if an officer of the Board is of the opinion that a return is incorrect, any such officer may
”
.