Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 22 U.K. Self-assessment: appeals

The Taxes Management Act 1970 U.K.

4 In section 31 (appeals in connection with assessments), for subsection (3) there shall be substituted the following subsection—

“(3) An appeal against an assessment made—

(a) by the Board, or

(b) under section 350 of the principal Act,

shall be to the Special Commissioners.”