Modifications etc. (not altering text)
C1Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)
32(1)Notice of an assessment must be served on the purchaser.U.K.
(2)The notice must state—
(a)the tax due,
(b)the date on which the notice is issued, and
(c)the time within which any appeal against the assessment must be made.
(3)After notice of the assessment has been served on the purchaser, the assessment may not be altered except in accordance with the express provisions of this Part of this Act.
(4)Where an officer of the Board has decided to make an assessment to tax, and has taken all other decisions needed for arriving at the amount of the assessment, he may entrust to some other officer of the Board responsibility for completing the assessing procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the assessment.