Point in time view as at 01/01/2018.
Finance Act 2016, Cross Heading: Appeals is up to date with all changes known to be in force on or before 08 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.
(1)An appeal may be brought against an assessment of apprenticeship levy or other amounts under regulations under section 105.
(2)Notice of appeal must be given—
(a)in writing,
(b)within the period of 30 days beginning with the date on which notice of the assessment was given,
(c)to the officer of Revenue and Customs by whom notice of the assessment was given.
(3)Part 5 of TMA 1970 (appeals and other proceedings) applies in relation to an appeal under this section as it applies in relation to an appeal against an assessment to income tax.
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