(1) The Act of 1891 is hereby amended by the substitution of the following section for section 13:
(1) In this section -
'Appeal Commissioners' has the meaning assigned to it by section 156 of the Income Tax Act, 1967;
'appellant' means a person who appeals to the Appeal Commissioners under subsection (2) of this section;
'assessment' means an expression by the Commissioners of their opinion pursuant to section 12 of this Act and includes a decision of the Commissioners relating to the value, for the purposes of this Act or under Chapter II of Part IV of the Finance Act, 1973, of any stocks, shares or other securities which are not dealt with on a stock exchange and where such a decision leads to such an expression by the Commissioners of their opinion.
(2) Any person who is dissatisfied with the assessment of the Commissioners and who is an accountable person in relation to such assessment may, on payment of duty in conformity therewith, appeal to the Appeal Commissioners ag