Notice of amount to be apportioned
13(1)Where in the case of any company the inspector proposes to apportion an amount under section 423 he shall serve on the company a notice showing the amount to be apportioned and, subject to any appeal under this paragraph and to paragraph 15 below, that notice shall be treated as conclusively establishing, both in relation to the company and for the purposes of any assessment under section 426, that an apportionment can be made in respect of that amount.
(2)After a notice under sub-paragraph (1) above has been served on the company it shall not be altered except on appeal or in accordance with paragraph 15 below.
(3)The company may by giving notice of appeal to the inspector within 30 days of the date of any notice under sub-paragraph (1) above appeal against that notice; and any notice under that sub-paragraph shall state the time within which notice of appeal may be given under this sub-paragraph.
(4)Subject to paragraph 18(2) below, any appeal under this paragraph shall be to the General Commissioners except that the company may elect (in accordance with section 46(1) of the Management Act) to bring the appeal before the Special Commissioners instead of the General Commissioners.
(5)The notice of appeal shall specify the grounds of appeal, but on the hearing of the appeal the Commissioners may allow the appellant to put forward any ground not specified in the notice, and take it into consideration if satisfied that the omission was not wilful or unreasonable.
(6)If a company fails or refuses, on being required to do so under paragraph 17 below, to furnish a statement of any amount which in the case of that company could be apportioned under section 423, or renders a statement with which the inspector is not satisfied, the inspector may make an estimate of that amount to the best of his judgment, and any relevant decision taken by the inspector under this sub-paragraph may be reviewed on appeal under this paragraph.
(7)Sections 113(1B) and (3) and 114(2) of the Management Act (supplementary provisions as to assessments and notices of assessment) shall apply to any notice under sub-paragraph (1) above as if the determination of the amount to be shown therein were the making of an assessment and the notice were a notice of assessment.