Introductory Text
1.Citation and commencement
2.Interpretation
3.The particulars required to be included in returns under section 254
4.The making of assessments
5.Interest on tax due under section 254 or assessed under regulation 4
6.The making of amended returns
7.Adjustments, repayments and interest on tax overpaid
8.Modifications and application of TMA
9.(1) Section 29(1)(a) of TMA (assessment where loss of tax...
10.(1) Section 34(1) of TMA (ordinary time limit of six...
11.(1) Section 36(1) of TMA (fraudulent or negligent conduct) applies...
12.In relation to any assessment under case 5—
13.Modification of Schedule 18 to the Finance Act 1998
Signature
Explanatory Note
