Paragraph 19 Taxes Management Act 1970

In section 31(2) (appeals: right of appeal)^f1—

(a)

at the beginning insert “If”;

(b)

after “self-assessment” insert “is”; and

(c)

for “shall not be heard and determined” substitute “none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal”.

Annotations

f1: Sections 31 to 31D were substituted for section 31 by paragraph 11 of Schedule 29 to the Finance Act 2001.