Related Commentary  Related HMRC Manuals

3(1)  This paragraph applies to any amount which is due and payable as a result of–

(a)an amendment or correction to an assessment or self-assessment (“assessment A”),

(b)an assessment made by HMRC in place of or in addition to an assessment (“assessment A”) which was made by a taxpayer, or

(c)an assessment made by HMRC in place of an assessment (“assessment A”) which ought to have been made by a taxpayer.

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