255 Assessments under this Part
Finance Act 2004 (2004 c 12) | Legislation

255  Assessments under this Part

(1)     The Board of Inland Revenue may by regulations make provision for and in connection with the making of assessments in respect of—

(a)     the unauthorised payments charge,

(b)     the unauthorised payments surcharge,

(c)     . . .

[(ca)     liability to the annual allowance charge by virtue of section 237B,]

(d)     the scheme sanction charge,

[(da)     liability of the scheme administrator of a registered pension scheme, or the scheme

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