PART 6Apprenticeship levy

Appeals

114Appeals

1

An appeal may be brought against an assessment of apprenticeship levy or other amounts under regulations under section 105.

2

Notice of appeal must be given—

a

in writing,

b

within the period of 30 days beginning with the date on which notice of the assessment was given,

c

to the officer of Revenue and Customs by whom notice of the assessment was given.

3

Part 5 of TMA 1970 (appeals and other proceedings) applies in relation to an appeal under this section as it applies in relation to an appeal against an assessment to income tax.