Taxes Management Act 1970 (c. 9)

PART X Penalties, etc.

101 Evidence of profits for purposes of preceding provisions of Part X

For the purposes of the preceding provisions of this Part of this Act, any assessment which can no longer be varied by any Commissioners on appeal or by order of any court shall be sufficient evidence that the income or chargeable gains in respect of which tax is charged in the assessment arose or were received as stated therein.