111AAW.  Appeal to Appeal Commissioners

(1) An entity aggrieved by a Revenue assessment made on that entity may appeal that assessment to the Appeal Commissioners, in accordance with section 949I, within 30 days after the date of the notice of the Revenue assessment.

(2) No appeal may be made against—

(a) a surcharge imposed under section 111AAX where that is the entity’s sole ground for the appeal, other than where the ground for the appeal relates to a matter referred to in section 111AAX(4), or

(b) a self-assessment.