This section has no associated Explanatory Notes
10U.K.In section 77 (assessments: time limits and supplementary assessments), in subsection (4C), after paragraph (a) insert—
“(aa)paragraph 5, 6 or 13(3) of Schedule 1A,”.
10U.K.In section 77 (assessments: time limits and supplementary assessments), in subsection (4C), after paragraph (a) insert—
“(aa)paragraph 5, 6 or 13(3) of Schedule 1A,”.