Appeals: handling appeals and postponements: legislation: assessment appeals in responsible CT office
The table below gives a brief explanation of what is in the legislation relevant to this subject.
|49 TMA 1970||Application to make a late appeal.|
|55 TMA 1970||Applications to postpone payment of tax.|
|Para 30(3) to (5) Sch 18 FA 1998||Appeal against a jeopardy amendment.|
|Para 34(3) and (4) Sch 18 FA 1998||Appeal against a revenue amendment following an enquiry.|
|Para 48 Sch 18 FA 1998||Appeal against an assessment that is not a self assessment.|
|Para 6 Sch 1A TMA 1970||Appeal against a caseworker’s amendment of a claim or decision on a claim, following an enquiry into it.|