SCHEDULES

SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS

12

1

Schedule 1A to the Taxes Management Act 1970 (c. 9) (claims etc. not included in returns) is amended as follows.

2

For paragraph 9(1) (appeals against amendments under paragraph 7) substitute—

1

An appeal may be brought against—

a

any conclusion stated or amendment made by a closure notice under paragraph 7(2) above, or

b

any decision contained in a closure notice under paragraph 7(3) above.

1A

Notice of the appeal must be given—

a

in writing,

b

within 30 days after the date on which the closure notice was issued,

c

to the officer of the Board by whom the closure notice was given.

3

In paragraph 9(2) (extended time limit for appeal) for “(1)” substitute “ (1A)(b) ”.

4

In paragraph 9(3) (Commissioners’ power to vary amendment) for “amendment under paragraph 7(3) above” substitute “ amendment made by a closure notice under paragraph 7(2) above ”.

5

In paragraph 9(4) (application of paragraph 8 where amendment varied) for “an amendment made under paragraph 7(3) above” substitute “ any such amendment ”.

6

In paragraph 9(5) (claims disallowed) for “specified in a notice under paragraph 7(3A)” substitute “ which was the subject of a decision contained in a closure notice under paragraph 7(3) ”.

7

In paragraph 10 (appeals to be heard by the Special Commissioners) for “an amendment under paragraph 7(3) above of” substitute “ any conclusion stated or amendment made by a closure notice under paragraph 7(2) above relating to ”.

8

This paragraph applies in relation to closure notices issued under paragraph 7 of Schedule 1A to the Taxes Management Act 1970 as substituted by paragraph 10 of this Schedule.