{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-35",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-35.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/35",
  "kind": "paragraph",
  "number": "35",
  "heading": null,
  "text": "(1) An appeal may be brought against—\n(a) an amendment of a self-assessment under paragraph 17 (amendment by Revenue during enquiry to prevent loss of tax),\n(b) a conclusion stated or amendment made by a closure notice,\n(c) a discovery assessment, ...\n(d) an assessment under paragraph 29 (assessment to recover excessive repayment), or\n(e) a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) If An appeal under sub-paragraph (1)(a) against an amendment of a self-assessment is made while an enquiry is in progress none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal until the enquiry is completed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 10 para. 35(1)(c) omitted (with effect in accordance with reg. 1 of the amending S.I.) by virtue of The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 10 para. 35(1)(e) and word added (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 10 para. 35(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 10 para. 35(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(c)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 10 para. 35(1)(b) excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), ss. 208(10)(11)(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/35",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}