56 Power to assess
Finance Act 1994 (1994 c 9) | Legislation

56  Power to assess

(1)     In a case where—

(a)     a person has failed to make any returns required to be made under this Part,

(b)     a person has failed to keep any documents necessary to verify returns required to be made under this Part,

(c)     a person has failed to afford the facilities necessary to verify returns required to be made under this Part, or

(d)     it appears to the Commissioners that returns required to be made by a person under this Part are incomplete or incorrect,

the Commissioners may assess the amount of tax due from the person concerned to the best of their judgment and notify it to him.

(2)     Where a person has for an accounting period been paid an amount to which he purports to be entitled under regulations made under section 55 above, then, to the extent that the amount ought not to have been paid or would not have been

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