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.