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
”
.