Modifications etc. (not altering text)
C1Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)
48(1)An appeal may be brought against any assessment to tax on a company which is not a self-assessment.U.K.
(2)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after notice of the assessment was issued,
(c)to the officer of the Board by whom the notice of the assessment was given.