Taxes Consolidation Act 1997 section 959H

Amended assessment and notice of amended assessment

Section 959H provides that the rules governing assessments apply equally to amended assessments and notices of amended assessments.

• All other provisions of the Chapter apply to amended assessments in the same way as they apply to original assessments.
• The same principle extends to notices of amended assessments, which are treated in the same manner as notices of assessment.
• Any necessary modifications may be made when applying the Chapter's rules to amended assessments.
• The section applies for the purposes of the Acts generally, ensuring consistent treatment across the tax code.