Income Tax Act 2007 section 614DF

Assessments and adjustments

Section 614DF requires that all necessary tax assessments and adjustments are made to properly implement the provisions of Part 11A of the Act.

  • HMRC must make whatever assessments are needed to give effect to the rules in Part 11A
  • Any adjustments to existing assessments must also be carried out where required
  • This is a general enabling provision ensuring no procedural gap prevents Part 11A from operating as intended
  • The section originated from paragraph 29 of Schedule 12 to the Finance Act 1997

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