Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 23 U.K. Self-assessment: Schedules 13 and 16 to the Taxes Act 1988

Part I U.K. Schedule 13 to the Taxes Act 1988

[F1 3 U.K. 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 ”.]

Textual Amendments

F1 Sch. 23 para. 3 repealed (31.7.1998 with effect in accordance with Sch. 3 of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2), Note