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6. The like provisions as are contained in section 113(1B)(1) of the Taxes Management Act 1970 shall apply to a determination or a notice of a determination under Schedule 19A as if the determination were an assessment and the notice of the determination were a notice of an assessment.
Section 113(1B) was inserted by paragraph 10 of Schedule 4 to the Finance Act 1970 (c. 24).
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