# Finance Act 2003, Paragraph 35

Extent: E+W+S+N.I.

(1) An appeal may be brought against—
(a) an amendment of a self-assessment under paragraph 17 (amendment by Revenue during enquiry to prevent loss of tax),
(b) a conclusion stated or amendment made by a closure notice,
(c) a discovery assessment, ...
(d) an assessment under paragraph 29 (assessment to recover excessive repayment), or
(e) a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.