CISR17142 - The scheme: secondary legislation: Regulation 13A
This regulation deals with the determination and appeals of amounts that are under FA04/S62A (see CISR16072) or FA04/S62B (see CISR16073).
HMRC must serve notice of the determination on the person it relates to: SI2005/2045 reg 13A(2).
The determination may cover one or more amounts the person is liable to pay under FA04/S 62A(2) or FA04/S62B(2).
In accordance with Parts 4, 5 and 6 of TMA, any determination made under this regulation should be treated as if it were an assessment and as if the amount determined was income tax charged on the contractor. Parts 4, 5 and 6 apply with any necessary modification except that the amount determined is due and payable 14 days after the determination is made: SI2005/2045 reg 13A(4).
ENABLING PROVISION – FA04/S62C