xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
2U.K.In paragraph 2 (under-assessment by HMRC), insert at the end—
“(4)In this paragraph (and in Part 2 of this Schedule so far as relating to this paragraph)—
(a)“assessment” includes determination, and
(b)accordingly, references to an under-assessment include an under-determination.”