26(1)A Revenue determination has effect for enforcement purposes as if were a self-assessment by the purchaser.U.K.
(2)In sub-paragraph (1) “for enforcement purposes” means for the purposes of the following provisions of this Part of this Act—
(a)the provisions of this Schedule providing for tax-related penalties;
(b)section 87 (interest on unpaid tax);
(c)section 91 and Schedule 12 (collection and recovery of unpaid tax etc).
(3)Nothing in this paragraph affects any liability of the purchaser to a penalty for failure to deliver a return.