Regulation 34 Assessment, claims and appealsI1
United Kingdom
(1)
Subject to paragraph (2), Parts 4 (assessment and claims) and 5 (appeals and other proceedings) of the 1970 Act 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 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)
HMRC may not determine the amount of a repayment which a borrower may be required to make under this Part under section 28C of the 1970 Act (determination of tax where no return delivered).