[77G Liabilities for assessments made after exemption certificate cancelled]
Taxes Management Act 1970 (1970 c 9) | Legislation

[77G  Liabilities for assessments made after exemption certificate cancelled]

[(1)     Subsection (7) applies if—

(a)     each of conditions A to C is met, and

(b)     one of conditions D and E is met.

(2)     Condition A is that, after the cancellation under section 77F(3) of a certificate issued under section 77F(2) to a person (“H”) who is the holder of a licence, tax related to the licence is assessed on the applicant for the certificate.

(3)     Condition B is that the tax is assessed in reliance on—

(a)     section 276 of the 1992 Act,

(b)

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