Assessment procedureU.K.
47(1)Notice of an assessment to tax on a company must be served on the company stating—U.K.
(a)the date on which the notice is issued, and
(b)the time within which any appeal against the assessment may be made.
(2)After that notice has been served on the company, the assessment may not be altered except in accordance with the express provisions of the Taxes Acts.
Modifications etc. (not altering text)
C1Sch. 18 paras. 46-49 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 7