SCHEDULES
SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS
28
1
Section 46C of the Taxes Management Act 1970 (jurisdiction of Special Commissioners over certain claims) is amended as follows.
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.