This section has no associated Explanatory Notes
5(1)Section 48 of that Act (rights of appeal) is amended as follows.E+W
(2)In subsection (1) after “enforcement notice” insert “ , an assessment notice ”>.
(3)In subsection (3)—
(a)after “enforcement notice” insert “ , an assessment notice ”>, and
(b)after “40(8)” insert “ , 41B(2) ”>.
Commencement Information
I1Sch. 20 para. 5 in force at 6.4.2010 by S.I. 2010/816, art. 2, Sch. para. 19