19.—(1) Section 42 of the Management Act(1) shall not apply to a claim under this Chapter of these Regulations.
(2) No appeal shall lie from the Board’s decision on an interim claim.
(3) An appeal from the Board’s decision on an annual claim may be made to the Special Commissioners; and the appeal shall be made by notice in writing given to the Board before the end of the period of 30 days beginning with the day of receipt of the Board’s decision.
(4) No payment or repayment made or other thing done on or in relation to an interim claim or a notice under regulation 18(6) shall prejudice the Board’s decision on an annual claim.
(5) On appeal the Special Commissioners may vary the decision appealed against whether or not the variation is to the advantage of the appellant.
(6) All such assessments, payments and repayments shall be made as are necessary to give effect to the Board’s decision on an annual claim or to any variation of that decision on appeal.
Section 42 was amended by paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988 and by section 97 of the Finance Act 1990 (c. 29).