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80.—(1) This regulation applies if it appears to the Inland Revenue that there may be tax payable for a tax year under regulation 68 by an employer which has neither been—
(a)paid to the Inland Revenue, nor
(b)certified by the Inland Revenue under regulation 76, 77, 78 or 79.
(2) The Inland Revenue may determine the amount of that tax to the best of their judgment, and serve notice of their determination on the employer.
(3) A determination under this regulation must not include tax in respect of which a direction under regulation 72(5) has been made; and directions under that regulation do not apply to tax determined under this regulation.
(4) A determination under this regulation may—
(a)cover the tax payable by the employer under regulation 68 for any one or more tax periods in a tax year, and
(b)extend to the whole of that tax, or to such part of it as is payable in respect of—
(i)a class or classes of employees specified in the notice of determination (without naming the individual employees), or
(ii)one or more named employees specified in the notice.
(5) A determination under this regulation is subject to Parts 4, 5 (other than section 55) and 6 of TMA (assessment, appeals, collection and recovery) as if—
(a)the determination were an assessment, and
(b)the amount of tax determined were income tax charged on the employer,
and those Parts of that Act apply accordingly with any necessary modifications.
(6) For the purposes of paragraph 3(1)(a) of Schedule 3 to TMA(1) (rules for assigning proceedings to General Commissioners), the relevant place for an appeal against a determination under this regulation is the place where the determination was made.
Schedule 3 was substituted by paragraph 10 of Schedule 22 to the Finance Act 1996 (c. 8) and paragraph 3 of Schedule 3 was amended by paragraph 142 of Schedule 6 to ITEPA.
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