{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-19.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/10/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Assessment procedure",
  "text": "(1) Notice of an assessment to tax on a person must be served on the person stating—\n(a) the date on which the notice is issued, and\n(b) the time within which any appeal against the assessment may be made.\n(2) After that notice has been served on the person, the assessment may not be altered except in accordance with any express provision of this Schedule or of any provision of the Taxes Acts that applies to public interest business protection tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/19",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}