CTM95380 - CTSA: Revenue determination: Enforcement power

A Revenue determination has the same effect for enforcement purposes as an SA - FA98/SCH18/PARA39. ‘Enforcement purposes� means the purposes of:

  • the following parts of TMA70:
    • Part VA (payment),
    • Part VI (collection and recovery),
    • Part IX (interest on overdue tax), and
    • Part XI (miscellaneous and supplementary provisions),
  • the provisions of Schedule 18 imposing tax-related penalties,
  • the provisions of the Corporation Taxes Acts enabling unpaid tax assessed on a company to be assessed on other persons.

»Ê¹ÚÌåÓýapp period for which you make the determination is treated for these purposes as an accounting period of the company, even if in the case of a determination under:

  • FA98/SCH18/PARA36 - you have insufficient information to determine what the accounting period is.
  • FA98/SCH18/PARA37 - you have insufficient information to determine whether the outstanding period is an accounting period