{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-48",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-48.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/18/paragraph/48",
  "kind": "paragraph",
  "number": "48",
  "heading": null,
  "text": "(1) An appeal may be brought against any assessment to tax on a company which is not a self-assessment.\n(2) Notice of appeal must be given—\n(a) in writing,\n(b) within 30 days after notice of the assessment was issued,\n(c) to the officer of the Board by whom the notice of the assessment was given.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 18 paras. 46-49 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 7"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 18 para. 48 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 10"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 18 para. 48(2)(b) excluded (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217M(2), Sch. A1 para. 10(3) (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)(2))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/48",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}