Related Commentary  Related CasesRelated HMRC Manuals

50((1)–(5))  [Omitted by SI 1994/1813, Sch. 1, para. 6(a), with effect from 1 September 1994.]

50(6)  If, on an appeal notified to the tribunal, the tribunal decides–

(a)that the appellant is overcharged by a self-assessment;

(b)that any amounts contained in a partnership statement are excessive; or

(c)that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

50(7)  If, on an appeal notified to the tribunal, the tribunal decides–

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