# Finance Act 1998, Paragraph 48


(1) An appeal may be brought against any assessment to tax on a company which is not a self-assessment.
(2) Notice of appeal must be given—
(a) in writing,
(b) within 30 days after notice of the assessment was issued,
(c) to the officer of the Board by whom the notice of the assessment was given.

---
Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.