Point in time view as at 01/10/2021.
There are currently no known outstanding effects for the Finance Act 2020, Paragraph 17.
17(1)An HMRC determination has effect for enforcement purposes as if it were a self-assessment (within the meaning of paragraph 2(2)).U.K.
(2)In sub-paragraph (1) “for enforcement purposes” means for the purposes of provisions providing for—
(a)tax-related penalties,
(b)collection and recovery of tax, and
(c)interest on overdue tax.
(3)Nothing in this paragraph affects any liability to a penalty for failure to deliver a return.
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