Schedule 9ZE, Part 7, paragraph 42(3)

Where the Commissioners have made an assessment under section 73 in reliance on paragraph 16 or 17— section 83(1)(p)(i) (appeals against assessments under section 73(1) etc) applies as if the special scheme 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