History

Heading to Pt. 7 substituted by SI 2009/56, art. 3(1) and Sch. 1, para. 385, operative from 1 April 2009 subject to transitional and saving provisions in SI 2009/56, Sch. 3. The former heading read: “Appeals Against Revenue Decisions on Tax”.


RIGHT OF APPEAL

Related Commentary  Related Cases

35(1)  An appeal may be brought against–

(a)an amendment of a self-assessment under paragraph 17 (amendment by Revenue during enquiry to prevent loss of tax),

(b)a conclusion stated or amendment made by a closure notice, or

(c)a discovery assessment,

(d)an assessment under paragraph 29 (assessment to recover excessive repayment), or

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