# The Income Tax (Employments) Regulations 1993, Regulation 100: Appeals


(1) Subject to paragraph (2), an appeal against an assessment of emoluments shall be heard by the General or Special Commissioners in accordance with the like provisions as are contained in section 31 and Part V of the Management Act.
(2) The appeal shall be brought before the General Commissioners for the division in which the place where the assessment was made is situated and not the General Commissioners for the division in which the place of employment is situated where—
(a) the place of employment referred to in paragraph 3 of Schedule 3 to the Management Act and the place where the assessment was made are not within the same division, and
(b) the inspector so elects by notice given to the employee.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/100 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.