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Finance Act 1998, Cross Heading: Determination to have effect as self-assessment is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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39(1)A determination under paragraph 36 or 37 has effect for enforcement purposes as if it were a self-assessment by the company.U.K.
(2)In sub-paragraph (1) “for enforcement purposes” means for the purposes of —
(a)the following Parts of the M1Taxes Management Act 1970—
Part VA (payment),
Part VI (collection and recovery),
Part IX (interest on overdue tax), and
Part XI (miscellaneous and supplementary provisions);
(b)the provisions of this Schedule imposing tax-related penalties; and
(c) the provisions of the Corporation Tax Acts enabling unpaid tax assessed on a company to be assessed on other persons.
(3) For those purposes the period for which the determination is made shall be treated as an accounting period of the company, even though—
(a) in the case of a determination under paragraph 36, [F1an officer of Revenue and Customs] [F2has] insufficient information to determine the accounting periods of the company and [F2exercises his] power under sub-paragraph (3)(c) of that paragraph, or
(b) in the case of a determination under paragraph 37, [F1an officer of Revenue and Customs] [F2has] insufficient information to determine whether the outstanding period is an accounting period.
Textual Amendments
F1Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)
F2Words in Sch. 18 substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
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