SCHEDULES
C1SCHEDULE 18 Company tax returns, assessments and related matters
Annotations:
Modifications etc. (not altering text)
Part V Revenue determinations and assessments
Application of provisions to discovery determinations
49
The provisions of paragraphs 46 to 48 (assessments: general provisions as to time limits, procedure and appeals) apply to a discovery determination as they apply to an assessment.
Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)