(1) Subject to subsection (1A), a person aggrieved by an assessment or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.
(1A) No appeal lies against an assessment or an amended assessment where the sole matter on which the person, on whom the assessment or amended assessment, as the case may be, was made, is aggrieved relates to a surcharge imposed under section 1084(2), other than where that person's ground for the appeal relates to -
(a) a matter referred to in section 1084(1)(b),
(b) the date on which the return of income for a chargeable period was delivered, or
(c) the compliance by that person, on or before the specified return date for the chargeable period, with a requirement -
(i) to prepare and deliver a return under Part 7 of the Finance (Local Property Tax) Act 2012, or
(ii) to
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