112 Loss, destruction or damage to assessments, returns, etc
Taxes Management Act 1970 (1970 c 9) | Legislation

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112  Loss, destruction or damage to assessments, returns, etc

(1)     Where any assessment to tax, or any duplicate of assessment to tax, or any return or other document relating to tax, has been lost or destroyed, or been so defaced or damaged as to be illegible or otherwise useless, [HMRC] may, notwithstanding anything in any enactment to the contrary, do all such acts and things

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