Statute
Section 284 — Taxation of Chargeable Gains Act 1992: Income tax decisions.
Text of the provision Official document
Income tax decisions. 284 Any assessment to income tax or decision on a claim under the Income Tax Acts, and any decision on an appeal under the Income Tax Acts against such an assessment or decision, shall be conclusive so far as, under any provision of this Act, liability to tax depends on the provisions of the Income Tax Acts.
Official source: legislation.gov.uk
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