SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 4HMRC determination where no return delivered
Determination to have effect as a self assessment
19
1
A determination under paragraph 18 has effect for enforcement purposes as if it were a self assessment made by P.
2
In sub-paragraph (1) “for enforcement purposes” means for the purposes of section 165 and Schedule 12 to FA 2003 (collection and recovery of tax etc).
3
Nothing in this paragraph affects any liability of a person to a penalty for failure to deliver a return.