Section 75

The Taxes Consolidation Act 1997 is amended -

(a) in section 128B -

(i) in subsection (9) by substituting the following for paragraph (a):

"(a) The provisions of the Income Tax Acts relating to -

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.",

and

(ii) by inserting the following after subsection (9):

"(9A) A person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notification of the assessment.",

(b) in section 238 -

(i) by substituting the following for subsection (5):

"(5) The provisions of the Income Tax Acts relating to -