[F188A Determinations under section 88.U.K.
(1)Notice of a determination under section 88 above shall be served on the person liable to pay the interest to which it relates and shall specify—
(a)the date on which it is issued,
(b)the amount of the tax which carries interest and the assessment by which that tax was charged,
(c)the date when for the purposes of section 88 above that tax ought to have been paid, and
(d)the time within which an appeal against the determination may be made.
(2)After the notice of a determination under section 88 above has been served the determination shall not be altered except in accordance with this section.
(3)A determination under section 88 above may be made at any time—
(a)within six years after the end of the chargeable period for which the tax carrying the interest is charged (or, in the case of development land tax, of the financial year in which the liability for that tax arose), or
(b)within three years after the date of the final determination of the amount of that tax.
(4)An appeal may be brought against a determination under section 88 above and, subject to the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against an assessment to tax.
(5)On an appeal against a determination under section 88 above section 50(6) to (8) of this Act shall not apply but the Commisioners may—
(a)if it appears to them that the tax carries no interest under that section, set the determination aside,
(b)if the determination appears to them to be correct, confirm the determination, or
(c)if the determination appears to them to be incorrect as to the amount of tax or the date on which the tax ought to have been paid, revise the determination accordingly.]
Textual Amendments