Finance Act 2016

5 (1) Section 31A (appeals: notice of appeal) is amended as follows.

(2) In subsection (4), after “this Act” insert “(other than an appeal against a simple assessment)”.

(3) After subsection (4) insert—

“(4A) In relation to an appeal under section 31(1)(d) against a simple assessment—

(a) the specified date is the date on which the person concerned is given notice under section 31AA of the final response to the query the person is required by section 31(3A) to make, and

(b) the relevant officer of the Board is the officer by whom the notice of assessment was given.”