Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 33 U.K. Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 4 U.K. HMRC determination where no return delivered

Determination to have effect as a self assessment U.K.

19 (1) A determination under paragraph 18 has effect for enforcement purposes as if it were a self assessment made by P. U.K.

(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.