SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970
19.
In section 31(2) (appeals: right of appeal)22—
(a)
at the beginning insert “If”;
(b)
after “self-assessment” insert “is”; and
(c)
for “shall not be heard and determined” substitute “none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal”.