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28(1)If a discovery assessment is made with respect to a taxable company, the company may appeal against it.U.K.
(2)Notice of appeal must be given—
(a)in writing,
(b)within the period of 30 days beginning with the date on which notice of the assessment was given, and
(c)to the officer of Revenue and Customs by whom notice of the assessment was given.
(3)Any objection to a discovery assessment on the ground that paragraph 25, 26 or 27 was not complied with can only be made on an appeal against the assessment under this paragraph.