Regulation 9 Assessment in respect of unpaid tax

If it appears to the Board that there is an amount of tax due and payable under section 118F(2) which has not been paid by a paying agent or a collecting agent, or if the Board are dissatisfied with a quarterly return under regulation 7 or 8, they may make an assessment on the agent concerned in respect of the amount which they consider to be due and payable.

The agent on whom an assessment is made by virtue of paragraph (1) may, not later than 30 days after the date of issue of the assessment, by notice to the Board appeal against that assessment.

The appeal shall be to the Special Commissioners.