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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 18
- Part V
- Appeal against assessment
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This is the original version (as it was originally enacted).
Appeal against assessment
48(1)An appeal may be brought against any assessment to tax on a company which is not a self-assessment.
(2)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after notice of the assessment was issued,
(c)to the officer of the Board by whom the notice of the assessment was given.
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