SCHEDULE 3Claims for relief from double assessment and for repayment
Appeals against amendments under paragraph 14
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1
An appeal may be brought against a conclusion stated or amendment made by a closure notice.
2
Notice of the appeal must be given—
a
within 30 days after the date on which the closure notice was issued,
b
to the tribunal.
3
The notice of appeal must specify the grounds of appeal.
4
Part 11 (reviews and appeals) applies in relation to an appeal under this paragraph as it applies in relation to an appeal under that Part.
5
On an appeal against an amendment made by a closure notice, the tribunal may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.
6
Where any such amendment is varied, whether by the tribunal or by the order of a court, paragraph 16 (giving effect to amendments under paragraph 14) applies (with the necessary modifications) in relation to the variation as it applied in relation to the amendment.