Paragraph 5

Where it appears to the Board that any APRT payable in accordance with paragraph 1 above has not been paid on the due date they may make an assessment to tax on the participator and shall give him notice of any such assessment.

APRT due under an assessment under this paragraph shall be due within thirty days of the issue of the notice of assessment.

A notice of assessment shall state that the participator may appeal against the assessment in accordance with paragraph 7 below.

After the service of a notice of assessment the assessment shall not be altered except in accordance with the express provisions of this Part of this Schedule or any of the provisions of the M1Taxes Management Act 1970 which apply by virtue of paragraph 1 of Schedule 2 to the principal Act in relation to the assessment.