Assessment notices
771.Paragraphs 5 and 6 of Schedule 20 make three amendments that are consequential on the creation of new sections 41A and 41B of the 1998 Act by section 173. Paragraph 5 amends section 48 of the 1998 Act to provide a right of appeal to the tribunal against an assessment notice. Paragraph 6 amends section 67 of the 1998 Act to specify the parliamentary procedure that is to be followed by the Secretary of State in making orders under the power in new section 41A(2)(b) (power to designate specific public authorities as being within the scope of Assessment Notices) and 41A(2)(c) (power to designate a person of a description as being within the scope of Assessment Notices). Such orders will be subject to the negative resolution procedure and the affirmative resolution procedure respectively. Paragraph 7 inserts a new definition of government department into section 70(1) of the 1998 Act.