Finance Act 1994

Right of appeal

7 For subsections (1) to (3) of section 31 of the Management Act (right of appeal) there shall be substituted the following subsections—

“(1) Subject to subsection (1A) below, an appeal may be brought against—

(a) an amendment under section 28A(2) or (4) of this Act of a self-assessment, or

(b) an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement, or

(c) an assessment to tax which is not a self-assessment,

by a notice of appeal in writing given within 30 days after the date on which the notice of amendment or assessment was issued.

(1A) An appeal against an amendment under subsection (2) of section 28A of this Act of a self-assessment shall not be heard and determined before the officer who made the amendment gives notice under subsection (5) of that section that he has completed his enquiries.

(2) The notice of appeal shall be given to the officer of the Board by whom the notice of amendment or assessment was given.

(3) The appeal shall be to the Special Commissioners if—

(a) the appeal involves any question of the application of any of sections 660 to 685 and 695 to 702 of the principal Act, or

(b) in the case of an appeal against an assessment, the assessment was made by the Board.”