Determinations and notices of determinations
This section has no associated Explanatory Memorandum
13. The like provisions as are contained in section 113(1B) of the Management Act(1) 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.
(1)
Section 113(1B) was inserted by paragraph 10 of Schedule 4 to the Finance Act 1970 (c. 4).