Point in time view as at 08/02/2023.
Finance Act 2003, Paragraph 35 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
35(1)An appeal may be brought against—U.K.
(a)an amendment of a self-assessment under paragraph 17 (amendment by Revenue during enquiry to prevent loss of tax),
(b)a conclusion stated or amendment made by a closure notice,
(c)a discovery assessment, F1...
(d)an assessment under paragraph 29 (assessment to recover excessive repayment)[F2, or
(e)a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).]
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)[F4If] An appeal under sub-paragraph (1)(a) against an amendment of a self-assessment [F5is] made while an enquiry is in progress [F6none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal] until the enquiry is completed.
Textual Amendments
F1Word in Sch. 10 para. 35(1)(c) omitted (with effect in accordance with reg. 1 of the amending S.I.) by virtue of The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(a)
F2Sch. 10 para. 35(1)(e) and word added (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(b)
F3Sch. 10 para. 35(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(2)
F4Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(a)
F5Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(b)
F6Words in Sch. 10 para. 35(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(c)
Modifications etc. (not altering text)
C1Sch. 10 para. 35(1)(b) excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), ss. 208(10)(11)(d)
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