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 Taxes management Act (TMA) 1970 | Application to make a late appeal. |
| 55 TMA 1970 | Applications to postpone payment of tax. |
| Para 30(3) to (5) Sch 18 Finance Act (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. |