- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Right of appeal
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,
(c)a discovery assessment, or
(d)an assessment under paragraph 29 (assessment to recover excessive repayment).
(2)The appeal lies to the General or Special Commissioners.
(3)An appeal under sub-paragraph (1)(a) against an amendment of a self-assessment made while an enquiry is in progress shall not be heard and determined until the enquiry is completed.
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