Assessments, claims and appeals
20.—(1) Subject to paragraph (2) Parts IV (assessment and claims) and V (appeals and other proceedings) of the 1970 Act shall apply with any necessary modifications for the purposes of–
(a)assessing the amount of the repayment a borrower is required to make under this Part,
(b)claims or other matters concerning any such assessment, and
(c)appeals against any such assessment
as if any reference to an assessment or a self-assessment included a reference to an assessment or self-assessment for the purposes of this Part.
(2) An officer of the Board shall not make a determination of the amount of a repayment a borrower may be required to make under this Part under section 28C of the 1970 Act (determination of tax where no return delivered).