PART 6

Apprenticeship levy

Appeals

Appeals
114
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.