Provisional assessment applicability governs which provisional assessments fall under the finalisation regime after the regulations' enforcement. Regulation 3 provides that the regulations apply to provisional assessments ordered on or after the regulations' enforcement, restricting the finalisation ... Summary
Provisional assessment applicability governs which provisional assessments fall under the finalisation regime after the regulations' enforcement.
Regulation 3 provides that the regulations apply to provisional assessments ordered on or after the regulations' enforcement, restricting the finalisation regime's retrospective application and confirming that assessments made before enforcement are excluded from these provisions.
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