C2C3C4C7C8C5C6 PART IV ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C2

Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)

C3

Pt. 4 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C7

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C8

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C131F1 Appeals: right of appeal

1

An appeal may be brought against—

a

any amendment of a self-assessment under section 9C of this Act (amendment by Revenue during enquiry to prevent loss of tax),

C9b

any conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act (amendment by Revenue on completion of enquiry into return),

C9c

any amendment of a partnership return under section 30B(1) of this Act (amendment by Revenue where loss of tax discovered), or

d

any assessment to tax which is not a self-assessment.

2

F2If an appeal under subsection (1)(a) above against an amendment of a self-assessment F3is made while an enquiry is in progress F4none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal until the enquiry is completed.

F53

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

This section has effect subject to any express provision in the Taxes Acts, including in particular any provision making one kind of assessment conclusive in an appeal against another kind of assessment.