Right of appealU.K.
35(1)An appeal may be brought against—U.K.
(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, F1...
(d)an assessment under paragraph 29 (assessment to recover excessive repayment)[F2, or
(e)a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).]
(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.
Textual Amendments
F1Word in Sch. 10 para. 35(1)(c) omitted (with effect in accordance with reg. 1 of the amending S.I.) by virtue of The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(a)
F2Sch. 10 para. 35(1)(e) and word added (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(b)