Bim55625 - farming: herd basis: adjustment of assessments - hmrc internal manual

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BIM55625 - FARMING: HERD BASIS: ADJUSTMENT OF ASSESSMENTS S129 Income Tax (Trading and Other Income) Act 2005, S127 Corporation Tax Act 2009 All such further assessments and repayments of


tax may be made as are necessary to give effect to an election, notwithstanding that assessments for that period have become final and conclusive. Previous page Next page Print this page