28(1)Section 46C of the Taxes Management Act 1970 (jurisdiction of Special Commissioners over certain claims) is amended as follows.U.K.
(2)In subsection (2) for paragraphs (a) and (b) substitute—
“(a)an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(b)an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;
(c)an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(d)an appeal against an amendment of a partnership return under section 30B(1) of this Act.”.