(1) Part 24A of the Act of 1997 is amended by substituting the following for section 697G:

"697G. Appeals

(1) A company aggrieved by a notice given to it under section 697F(3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.

(2) One appeal only may be made where a notice is given to a tonnage tax company that is a member of a group of companies, but the appeal may be made jointly by 2 or more members of the group.".

(2) Part 25A of the Act of 1997 is amended in section 705O by substituting the following for subsections (6) and (7):

"(6) A REIT aggrieved by a notice given to it by an authorised officer under subsection (4) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.".

(3) Part 26 of the Act of 1997 is amended -

(a) in section 711(2)(a) by substituting the following for the definition of "the appropriate amount in respect of the interest":