Section 114 — Taxes Management Act 1970: Want of form or errors not to invalidate assessments, etc.

Want of form or errors not to invalidate assessments, etc. 114 1 An assessment or determination , warrant or other proceeding which purports to be made in pursuance of any provision of the Taxes Acts shall not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of the Taxes Acts, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding.

2 An assessment or determination shall not be impeached or affected—

a by reason of a mistake therein as to—

i the name or surname of a person liable, or ii the description of any profits or property, or iii the amount of the tax charged, or b by reason of any variance between the notice and the assessment or determination .