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.