Direct Tax Acts, Finance Act 2010
924 Additional assessmentsITA67 s186; F(MP)A68 s4(1); FA69 s65(1) and Sch5 PtI; CTA76 s140(1) and Sch2 PtI par8; FA96 s132(2) and Sch5 PtII; FA03 s17(1)
(1)(a)Where the inspector discovers that-
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