112. Generation of electronic, etc. estimates and assessments

This section provides that notices served on the taxpayer are deemed to have been made by the inspector or the authorised or nominated officer whose name appears on the notice. This is to copper-fasten the position that estimates and assessments that have not been made personally by the inspector or the authorised or nominated officer - because, for example, they have been generated by computer - are valid.

• (a) Paragraph (a) deems an estimate made under section 110 to have been made by the nominated officer.
• (b) Paragraph (b) deems an assessment made under section 111 to have been made by the inspector or the authorised officer, as the case may be, to the best of that inspector’s or authorised officer’s opinion.

Relevant Date: Finance Act 2019