Related Commentary  Related HMRC Manuals

26(1)  Sub-paragraph (2) below applies where–

(a)under section 50(1) of this Act the Commissioners assess an amount of tax due from a registered person for an accounting period and notify it to him, and

(b)the assessment is made on the basis that the amount (the additional amount) is due from him in addition to any amount shown in a return made in relation to the accounting period.

26(2)  The additional amount shall carry interest for the period which–

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