Regulation 29 Assessment, claims and appealsI1

Northern Ireland

(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).

Annotations

Commencement

I1: Reg. 29 in operation at 6.4.2009, see reg. 1(1)