COM10053 - 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.

Section	Explanation
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.