27(1)Section 46B(2) of the Taxes Management Act 1970 (questions to be determined by Special Commissioners: appeals to which the section applies) is amended as follows.U.K.
(2)For paragraphs (a), (b) and (c) substitute—
“(a)an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(aa)an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;
(b)an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(c)an appeal against an amendment of a partnership return under section 30B(1) of this Act;”.
(3)In paragraph (e), for “an amendment under paragraph 7(3) of Schedule 1A to this Act of” substitute “ a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to ”.
(4)In paragraph (f), for “notice under paragraph 7(3A)” substitute “ closure notice under paragraph 7(3) ”.