959AE. Other Revenue assessments and miscellaneous matters.

AI Summary of 959AE. Other Revenue assessments and miscellaneous matters.

Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 21 March 2016 - onwards

(1) Nothing in this Chapter prevents an inspector or other Revenue officer from making an assessment in accordance with -

(a) section 960Q,

(b) section 977(3) or subsection (2) or (3) of section 978, as appropriate, and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with section 979,

(c) subsection (5A) or (6), as appropriate, of section 980 and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with that section 980, or

(d) section 1042 and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with that section.

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AI Summary of 959AE. Other Revenue assessments and miscellaneous matters.

959AE. Other Revenue assessments and miscellaneous matters.