Finance Act 1996

10 (1) In paragraph 9 of Schedule 1A (appeals), for sub-paragraph (1) there shall be substituted the following sub-paragraph—

“(1) An appeal may be brought against—

(a) an amendment under paragraph 7(3) above, or

(b) a decision contained in a notice under paragraph 7(3A) above,

by giving notice to the officer within 30 days after the date on which the notice of amendment or, as the case may be, the notice under paragraph 7(3A) above was issued.”

(2) In sub-paragraph (2) of that paragraph, for “making of the amendment under paragraph 7(3) above” there shall be substituted “date mentioned in sub-paragraph (1) above”.

(3) In sub-paragraph (3) of that paragraph, for “under this paragraph” there shall be substituted “against an amendment under paragraph 7(3) above”.

(4) After sub-paragraph (4) of that paragraph there shall be inserted the following sub-paragraph—

“(5) If, on appeal, it appears to the Commissioners that a claim specified in a notice under paragraph 7(3A) above should have been allowed or disallowed to an extent different from that specified in the notice, the claim shall be allowed or disallowed accordingly to the extent that appears to them appropriate, but otherwise the decision in the notice shall stand good.”