(1) Schedule 2 to the Act of 1997 is amended -

(a) by deleting subparagraph (3) of paragraph 16,

(b) by substituting the following for paragraph 20:

"20. The provisions of the Income Tax Acts relating to -

(a) assessments to income tax, and

(b) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of income tax due under this Schedule.",

and

(c) by inserting the following after paragraph 20:

"20A.

(1) Subject to subparagraph (2), a chargeable person aggrieved by an assessment made on that person under this Schedule may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.