[F154ANo questioning in appeal of amounts of certain social security incomeU.K.
(1)Subsection (2) applies if an amount is notified under section 54B(1) and—
(a)no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or
(b)an objection is made but is withdrawn by the objector by notice.
(2)The amount is not to be questioned in any appeal against any assessment in respect of income including the amount.
(3)Subsection (4) applies if an amount is notified under section 54B(1) and—
(a)an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5),
(b)the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and
(c)the officer confirms that agreement in writing.
(4)The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount.
(5)Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.]
Textual Amendments
F1Ss. 54A-54C inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 32 (with Sch. 9 paras. 1-9, 22)
Modifications etc. (not altering text)
C1Ss. 47C-57 applied (temp. until 30.4.2024) (with modifications in respect of s. 55) by Finance Act 2022 (c. 3), Sch. 10 para. 21(3)(4) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))