SCHEDULES
SCHEDULE 22 Self-assessment: appeals
The Taxes Management Act 1970
5
In section 33A (error or mistake in partnership statement), for subsection (8) there shall be substituted the following subsections—
8
Subject to subsection (8A) below, the determination of the Special Commissioners of an appeal under subsection (6) above shall be final and conclusive (notwithstanding any provision having effect by virtue of section 56B of this Act).
8A
Subsection (8) above does not apply in relation to a point of law arising in connection with the computation of profits.