Paragraph 8

Where the Board give notice to any person or persons—

that person or, as the case may be, those persons acting jointly may appeal F1... against the notice.

An appeal under sub-paragraph (1) above shall be made by notice in writing given to the Board within thirty days after the date of the notice in respect of which the appeal is brought.

Where at any time after the giving of notice of appeal under this paragraph and before the determination of the appeal by the F2tribunal, the Board and the appellant agree that the notice in respect of which the appeal is brought should be accepted or withdrawn or varied, the same consequences shall ensue as if the tribunal had determined the appeal to that effect.

F3If an appeal under this paragraph is notified to the tribunal and the tribunal determines that the appeal should be allowed F4it shall allow the appeal and—

Sub-paragraphs (2), (8) and (11) of paragraph 14 of Schedule 2 to the principal ActF9, and paragraphs 14A to 14I of that Schedule shall apply in relation to an appeal against any such notice as is referred to in sub-paragraph (1) above as they apply in relation to an appeal against any such notice as is referred to in sub-paragraph (1) above as they apply in relation to an appeal against an assessment or determination made under the principal Act, but with the substitution, for any reference to the participator, of a reference to the person or persons who gave notice of appeal under sub-paragraph (2) above F10and, in the case of paragraphs 14A to 14I of Schedule 2, with such other modifications as may be necessary.

Where notice of appeal is duly given against a notice given by the Board under paragraph 5 or paragraph 6(1)(b) above, the period of three months referred to in paragraph 5(2)(a) or, as the case may be, paragraph 6(5)(b) above shall not begin to run until the appeal is withdrawn or finally determined.

Any reference in section 134 of this Act or the preceding provisions of this Schedule to an election accepted by the Board shall be construed as including a reference to an election accepted in pursuance of an appeal under this paragraph.