111AAW Appeal to Appeal Commissioners

Summary

A person who is dissatisfied with an assessment under this Part made by an inspector is entitled to appeal that assessment to the Appeal Commissioners by giving written notice to the inspector within 30 days of the date of the assessment.

Details

(1) This subsection provides a right of appeal where a constituent entity is aggrieved by a Revenue assessment, in accordance with section 949I which must be made within 30 days after the date of the notice of assessment.

(2) This subsection provides that no appeal may be made against:

• (2)(a) a surcharge imposed under this Part where that is the entity’s sole grounds for appeal, or
• (2)(b) a self-assessment.

Relevant Date: Finance Act 2024