Paragraph 11

An appeal F1may be made against a determination under paragraph 10.

Notice of appeal must be given in writing to the officer of the Commissioners by whom the determination was made within 30 days of the date of the notice of the determination.

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The notice of appeal must specify the grounds of appeal.

Sections 49A to 49I of the Taxes Management Act 1970 shall apply to appeals under this paragraph, subject to the modifications in sub-paragraphs (4B) to (4E).

In the application of section 49C(4) for “contained in an agreement in writing under section 54(1) for the settlement of the matter” there is to be substituted “a written agreement under paragraph 10(3)(b) of Schedule 17 to the Finance Act 1999”.

Section 49C(5) and (6) are not to apply.

In the application of section 49F(2) for “an agreement in writing under section 54(1) for the settlement of the matter in question” there is to be substituted “a written agreement under paragraph 10(3)(b) of Schedule 17 to the Finance Act 1999”,

Sections 49F(3) and (4) are not to apply.

References to “the tribunal” are to be taken to be references to the “First-tier Tribunal.

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On an appeal under this paragraph the F6First-tier Tribunal may—