531AAL Assessments, enquiries and appeals

Summary

This section adapts certain provisions of Chapter 5 of Part 41A relating to assessments, enquiries and appeals for the purpose of the defective concrete products levy.

Details

(1) Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE apply to the defective concrete products levy with the following modifications –

• a reference to a “person” or a “chargeable person” shall be construed as including a chargeable person for the purpose of the defective concrete products levy;
• a reference to a “chargeable period” shall be construed as including an accounting period for the purpose of the defective concrete products levy;
• a refence to “tax” shall be construed as including the defective concrete products levy;
• a reference to “amount of income, profits or gains, or, as the case may be chargeable gains” shall be construed as including the open market value of a concrete product;
• a reference to a “return” shall be construed as including a return for the purpose of the defective concrete products levy.

(2) A chargeable person aggrieved by an assessment, or an amended assessment has a right of appeal. An appeal must be lodged within 30 days of the notice of assessment or amended assessment and must be made to the Appeal Commissioners in accordance with section 949I.

Relevant Date: Finance Act 2024