Finance Act 1965 (c. 25)

SCHEDULES.

SCHEDULE 10 Capital Gains: Administration.

PART II Provisions for Capital Gains Tax and Corporation Tax.

Conclusiveness of income tax decisions.

13 Any assessment to income tax or decision on a claim under the Income Tax Acts, and any decision on an appeal under the Income Tax Acts against such an assessment or decision, shall be conclusive so far as under section 21 of this Act or Schedule 6 to this Act or any other provision of this Part of this Act liability to tax depends on the provisions of the Income Tax Acts.