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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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959AJ. Appeals against time limits for making enquiries and taking actions.

(1) This subsection applies where -

(a) a chargeable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 959Z for a chargeable period, after the expiry of the period referred to in subsection (3) of that section in respect of the chargeable period, on the grounds that the chargeable person considers that the Revenue officer is precluded from making the enquiry or taking the action by reason of that subsection, and

(b) an assessment has not been made or amended, as the case may be, in respect of the chargeable period on foot of the officer's enquiry or action.

(2) Where subsection (1) applies, the chargeable person may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.

(3) Where paragraph (a) of subsection (1) applies and an assessment has been made or amended, as the case may be, for the chargeable period referred to in tha

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