Assessments and self assessments
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50(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.