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Finance Act 1994
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197Construction of certain references
(1)In the Tax Acts and the Gains Tax Acts, any reference (however expressed) to a person being assessed to tax, or being charged to tax by an assessment, shall be construed as including a reference to his being so assessed, or being so charged—
(a)by a self-assessment under section 9 or 11AA of the Management Act, or
(b)by a determination under section 28C of that Act (which, until superseded by such a self-assessment, has effect as if it were one).
(2)In this section “the Gains Tax Acts” means the [1992 c. 12.] Taxation of Chargeable Gains Act 1992 and all other enactments relating to capital gains tax.
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