SCHEDULES
F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme
PART 5Appeals
37
Where the Commissioners have made an assessment under section 73 in reliance on paragraph 20 or 21—
(a)
section 83(1)(p)(i): (appeals against assessments under section 73(1) etc) applies as if the relevant non-UK return were a return under this Act, and
(b)
the references in section 84(3) and (5) to the matters mentioned in section 83(1)(p) are to be read accordingly.