1069 Evidence of income

(1) In this section “assessment” includes an additional assessment and an assessment as amended under the Self Assessment provisions of section 955.

(2) For the purposes of this Chapter, Chapter 3A (determination of penalties and recovery of penalties) and Chapter 3B (penalties for false returns etc) of this Part an assessment, which has become final and conclusive because it cannot be varied by the Appeal Commissioners on appeal or by the order of any court, is sufficient proof that the income in respect of which income tax or corporation tax, or the gain in respect of which capital gains tax, charged in the assessment did arise to or was received by the person assessed.

Relevant Date: Finance Act 2021