Paragraph 29

Section 46D(2) of the Taxes Management Act 1970 (c. 9) (questions to be determined by Lands Tribunal: appeals to which the section applies) is amended as follows.

For paragraphs (a), (b) and (c) substitute—

“(a)

an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;

(aa)

an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;

(b)

an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;

(c)

an appeal against an amendment of a partnership return under section 30B(1) of this Act;”.

In paragraph (e), for “an amendment under paragraph 7(3) of Schedule 1A to this Act of” substitute “a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to”.

In paragraph (f), for “notice under paragraph 7(3A)” insert “closure notice under paragraph 7(3)”.