Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Construction of references to assessment.
97U.K.Any reference in the Tax Acts (however expressed) to a person being assessed to tax, or being charged to tax by an assessment, include a reference to his being so assessed, or being so charged—
(a)by a self-assessment under this Schedule, or an amendment of such a self-assessment, or
(b)by a determination under paragraph 36 or 37 of this Schedule (which, until superseded by a self-assessment, has effect as if it were one).
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