Schedule 9ZD, Part 6, paragraph 37(3)

Where the Commissioners have made an assessment under section 73 in reliance on paragraph 22 or 23— section 83(1)(p)(i): (appeals against assessments under section 73(1) etc) applies as if the relevant non-UK return were a return under this Act, and the references in section 84(3) and (5) to the matters mentioned in section 83(1)(p) are to be read accordingly.

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Source: legislation.gov.uk · retrieved 2026-07-28