[28C Determination of tax where no return delivered]
Taxes Management Act 1970 (1970 c 9) | Legislation

[28C  Determination of tax where no return delivered]

[[(1)     This section applies where—

(a)     a notice has been given to any person under section 8 or 8A of this Act (the relevant section), and

(b)     the required return is not delivered on or before the filing date.

(1A)     An officer of the Board may make a determination of the following amounts, to the best of his information and belief, namely—

(a)     the amounts in which the person who should have made the return is chargeable to income tax and capital gains tax for the year of assessment; and

(b)     the amount which is payable by him by way of income tax for that year;

and subsection (1AA) of section 8 or, as the case may be, section

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