956Assessments where section 946 payment included in returnU.K.
This section has no associated Explanatory Notes
(1)This section applies if any income tax in respect of a section 946 payment which is included in a return under this Chapter has not been paid at or before the date mentioned in section 951.
(2)An officer of Revenue and Customs may make an assessment on the person who made the payment.
(3)Income tax may be assessed under this section whether or not it has been paid when the assessment is made.