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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 18
- Part XI
- Construction of references to...
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Changes over time for: Cross Heading: Construction of references to assessment
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- 31/07/1998- Amendment
- 24/07/2002
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Construction of references to assessmentU.K.
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(b)by a determination under paragraph 36 or 37 of this Schedule (which, until superseded by a self-assessment, has effect as if it were one).
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