Related Commentary  Related CasesRelated HMRC Manuals

29(1)  If an officer of the Board or the Board discover, as regards any person (the taxpayer) and a year of assessment–

(a)that any income which ought to have been assessed to income tax, or chargeable gains which ought to have been assessed to capital gains tax, have not been assessed, or

(b)that an assessment to tax is or has become insufficient, or

(c)that any relief which has been given is or has become excessive,

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