20.—(1) Notice of an appeal under regulation 19 must be given—
(a)in writing,
(b)before the end of the period of 30 days beginning with the date on which notification under regulation 18 was given,
(c)to HMRC.
(2) It must state the grounds of appeal.
(3) On an appeal under regulation 19(a) that is notified to the tribunal, the tribunal may confirm or cancel the assessment.
(4) On an appeal under regulation 19(b) that is notified to the tribunal, the tribunal may—
(a)confirm the assessment, or
(b)substitute another assessment that the officer of Revenue and Customs had power to make.
(5) Subject to this regulation and regulation 22, the provisions of Part 5 of TMA 1970 M1 relating to appeals have effect in relation to appeals under regulation 19 as they have effect in relation to an appeal against an assessment to income tax.
Marginal Citations
M11970 c. 9. The Taxes Management Act 1970 was relevantly amended by sections 45(1) and 67(2) of the Finance (No. 2) Act 1975 (c. 45); section 68 of the Finance Act 1982 (c. 39); section 156(2) and (4) of the Finance Act 1989 (c. 26); section 199 of and paragraphs 18(1) and (2) of Schedule 19 to the Finance Act 1994 (c. 9); paragraph 28 of Schedule 19 to the Finance Act 1998 (c. 36); section 88 of and paragraph 31 of Schedule 29 to the Finance Act 2001 (c. 9); paragraph 21 of Schedule 1 to the Constitutional Reform Act 2005 (c. 4); paragraph 257(a) and (b) of Schedule 1 to and Part 1 of Schedule 3 to the Income Tax Act 2007 (c. 3); section 119(12)(a) of the Finance Act 2008 (c. 9); paragraph 31 of Schedule 7 to the Taxation (International and Other Provisions) Act 2010 (c. 8); S.I. 1994/1813 and 2009/56.