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Finance Act 1998
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Changes over time for: Paragraph 76
Version Superseded: 27/07/1999
Alternative versions:
- 31/07/1998- Amendment
- 31/07/1998
Point in time - 27/07/1999- Amendment
- 16/11/2017- Amendment
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Point in time view as at 31/07/1998. This version of this provision has been superseded.
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76(1)If the Inland Revenue discover that any group relief which has been given is or has become excessive, they may make an assessment to tax in the amount which in their opinion ought to be charged.
(2)This power is without prejudice to—
(a)the power to make a discovery assessment under paragraph 41(1);
(b)the making of all such adjustments by way of discharge or repayment of tax or otherwise as may be required where a claimant company has obtained too much relief, or a surrendering company has forgone relief in respect of a corresponding amount.
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