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PART 3E+WTAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 6E+WWRA ASSESSMENTS

Assessment of loss of tax or of excessive repaymentE+W

56References to “WRA assessment”E+W

In this Act, “WRA assessment” means an assessment under section 54 [F1, 55 or 55A].

Textual Amendments

Commencement Information

I1S. 56 in force at 1.4.2018 by S.I. 2018/33, art. 3