959AG Chargeable persons: no appeal against self-assessment

Summary

This section provides that no appeal may be made against a self-assessment or against an amount of income, profits or gains or the amount of an allowance, deduction, relief or tax credit included in such an assessment.

Details

Section 959AG specifies that an appeal may not be made against

1. a self-assessment made under section 959R (inclusion of self-assessment in return), section 959T (self-assessment by person acting under authority) or section 959U (self-assessment by Revenue officer in relation to chargeable person),
2. a self-assessment amended by the chargeable person under section 959V, or
3. the amount of any income, profits or, gains or chargeable gains or, the amount of any allowance, deduction, relief or tax credit specified in such an assessment.

Relevant Date: Finance Act 2024