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The Lloyd’s Underwriters (Tax) Regulations 1989

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Determinations and notices of determinations

8.  The like provisions as are contained in sections 113(1B) and (3) and 114(2) of the Taxes Management Act 1970(1) shall apply to a determination or a notice of a determination under Schedule 16A as if the determination were an assessment and the notice of the determination were a notice of an assessment.


1970 (c. 9); subsection (1B) of section 113 was inserted by the Finance Act 1970 (c. 24), Schedule 4, paragraph 10.

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