Related Commentary  Related CasesRelated HMRC Manuals

55(1)  This section applies to an appeal to the tribunal against–

(a)an amendment of a self-assessment–

(i)under section 9C of this Act, or

(ii)under paragraph 30 or 34 of Schedule 18 to the Finance Act 1998,

(aa)a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,

(b)an assessment to tax other than a self-assessment,

(c)[omitted by ITA 2007, s. 1027 and Sch. 1, para. 257(a), and repealed by s. 1031 and Sch. 3, Pt. 1,]

(d)[omitted by FA 2012, s. 180 and Sch. 20, para. 11.]

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.