Version Superseded: 27/12/2005
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 47.
47(1)Notice of an assessment to tax on a company must be served on the company stating—U.K.
(a)the date on which the notice is issued, and
(b)the time within which any appeal against the assessment may be made.
(2)After that notice has been served on the company, the assessment may not be altered except in accordance with the express provisions of the Taxes Acts.
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