48(1)An appeal may be brought against any assessment to tax on a company which is not a self-assessment.U.K.
(2)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after notice of the assessment was issued,
(c)to the officer of the Board by whom the notice of the assessment was given.
Modifications etc. (not altering text)
C1Sch. 18 paras. 46-49 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 7
C2Sch. 18 para. 48 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 10