12 Basis of, and periods for, assessment
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

12  Basis of, and periods for, assessment

(1)     . . .

(2)     . . .

(3)     . . .

(4)     . . .

(5)     [. . .]

[(5A)     . . .]

(6)     . . .

(7)     . . .

[(7ZA)     . . .]

[(7A)     . . .

[(7B)     . . .

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[(7C)     . . .]

(8)     Where it appears to the inspector that the beginning or

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