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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 10
- Part 4
- Determination to have effect...
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Changes over time for: Cross Heading: Determination to have effect as a self-assessment
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Finance Act 2003, Cross Heading: Determination to have effect as a self-assessment is up to date with all changes known to be in force on or before 23 February 2025. 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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Determination to have effect as a self-assessmentU.K.
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.
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