Finance Act 1996

6 (1) In subsection (1) of section 31 (appeals)—

(a) after paragraph (a) there shall be inserted the following paragraph—

“(aa) a decision contained in a notice under section 28A(4A) of this Act disallowing a claim or election in whole or in part, or”;

and

(b) in the words after paragraph (c), for “amendment or” there shall be substituted “amendment, the notice under section 28A(4A) of this Act or, as the case may be, the notice of”.

(2) After that subsection there shall be inserted the following subsection—

“(1AA) The matters that may be questioned on any appeal against—

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

(b) a decision contained in a notice under subsection (4A) of that section disallowing a claim or election in whole or in part, or

(c) an amendment under section 28B(3) or 30B(1) of this Act,

do not include any determination made for the purposes of section 28A(7A)(d) or 28B(6A)(d) of this Act.”

(3) In subsection (5) of that section, the words “against any assessment” shall be omitted.