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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 18
- Part V
- Application of provisions to...
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Changes over time for: Cross Heading: Application of provisions to discovery determinations
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Application of provisions to discovery determinationsU.K.
49U.K.The provisions of paragraphs 46 to 48 (assessments: general provisions as to time limits, procedure and appeals) apply to a discovery determination as they apply to an assessment.
Modifications etc. (not altering text)
C1Sch. 18 paras. 46-49 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 7
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