SCHEDULES

SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 7Reviews and appeals

50Assessments and self assessments

1

This paragraph applies where an appeal under paragraph 35(1) has been notified to the tribunal.

2

If the tribunal decides that the appellant is overcharged by a self assessment or any other assessment, the assessment must be reduced accordingly.

3

If the tribunal does not so decide, the assessment is to stand good.

4

If it appears to the tribunal that the appellant is undercharged to tax by a self assessment or any other assessment, the assessment must be increased accordingly.