There is a right of appeal to the Tribunal against:

(a)an amendment by HMRC of a self-assessment under Sch. 10, para. 17 (amendment by HMRC during enquiry to prevent loss of tax) (see ¶100-520);

(b)a conclusion stated or amendment made by a closure notice (see also ¶100-550);

(c)a discovery assessment (see ¶100-250);

(d)an assessment under Sch. 10, para. 29 (assessment to recover excessive repayment of SDLT) (see also ¶100-250); or

(e)an HMRC determination of SDLT under Sch. 10, para. 25 if no return is delivered (see ¶100-200)

(Sch. 10, para. 35).

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