PART 2 Determination of a syndicate’s profit or loss

13 Determinations and notices of determinations
The like provisions as are contained in section 113(1B) of the Management Act shall apply to a determination or notice of a determination under regulations 6 or 7 as if the determination were an assessment and the notice of a determination were a notice of an assessment.
Section 113(1B) was inserted by paragraph 10 of Schedule 4 to the Finance Act 1970 (c. 4).