SCHEDULES

SCHEDULE 19U.K. Self-assessment: claims and enquiries

Right of appeal against notice disallowing claim not in returnU.K.

10F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(2)In sub-paragraph (2) of that paragraph, for “making of the amendment under paragraph 7(3) above” there shall be substituted “ date mentioned in sub-paragraph (1) above ”.

(3)In sub-paragraph (3) of that paragraph, for “under this paragraph” there shall be substituted “ against an amendment under paragraph 7(3) above ”.

(4)After sub-paragraph (4) of that paragraph there shall be inserted the following sub-paragraph—

“(5)If, on appeal, it appears to the Commissioners that a claim specified in a notice under paragraph 7(3A) above should have been allowed or disallowed to an extent different from that specified in the notice, the claim shall be allowed or disallowed accordingly to the extent that appears to them appropriate, but otherwise the decision in the notice shall stand good.”