[Part 7 Reviews and Appeals]

[Part 7 Reviews and Appeals]

Right of appeal

35

(1)     An appeal may be brought against—

(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, . . .

(d)     an assessment under paragraph 29 (assessment to recover excessive repayment)[, or

(e)     a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered)].

(2)     . . .

(3)     [If] an appeal under sub-paragraph (1)(a) against an amendment of a self-assessment [is] made while an enquiry is in progress [none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal] until the enquiry is completed.

Notice of appeal

36

(1)     Notice of an appeal under paragraph 35 must be given—

(a)     in writing,

(b)     within 30 days after the specified date,

(c)     to the relevant officer of the Board.

(2)     In relation to an appeal under paragraph 35(1)(a)—

(a)     the specified date is the date on which the notice of amendment was issued, and

(b)     the relevant officer of the Board is the officer

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