SCHEDULES
C1SCHEDULE 19A UNDERWRITERS: ASSESSMENT AND COLLECTION OF TAX
Annotations:
Modifications etc. (not altering text)
Appeals
5
1
The [managing F1] agent may appeal against a determination under paragraph 4 above by a notice of appeal in writing given to the inspector within thirty days after the date of the notice of determination.
2
An appeal under this paragraph shall be to the General Commissioners, except that the [managing F1] agent may elect (in accordance with section 46(1) of the Taxes Management Act 1970) to bring the appeal before the Special Commissioners instead of the General Commissioners; and subsections (5) to (5E) of section 31 of that Act shall apply for the purposes of an election under this sub-paragraph as they apply for the purposes of an election under subsection (4) of that section.
For 1988-89and also as Schedule 16A to Finance Act 1973for 1986-87and 1987-88.See S.I.1990 No.627 (in Part III Vol.5)for regulations affecting Schedule 16Afor 1987-88.