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Legislation

Finance Act 2022

Crossheading Discovery assesments etc

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Section 97 Discovery assessments for unassessed income tax or capital gains tax
Section 98 Notification of liability to income tax and capital gains tax
Section 99 Calculation of income tax liability for certain charges relating to pensions

PART 6 Miscellaneous and final
Crossheading Discovery assesments etc

Crossheading Discovery assesments etc

From legislation.gov.uk

Contents

Section 97 Discovery assessments for unassessed income tax or capital gains tax
Section 98 Notification of liability to income tax and capital gains tax
Section 99 Calculation of income tax liability for certain charges relating to pensions