(1) An energy company aggrieved by a Revenue assessment or an amended assessment made on that company may appeal that assessment or amended assessment, as the case may be, within 30 days after the date of the notice of assessment or the amended assessment, as the case may be, to the Appeal Commissioners in accordance with section 949I of the Act of 1997.
(2) Section 949O of the Act of 1997 shall apply to the temporary solidarity contribution as if the following subparagraphs were substituted for subparagraphs (v) and (vi) in subsection (3)(b):
"(v) section 114 of the Value-Added Tax Consolidation Act 2010,
(vi) section 149 of the Finance (Local Property Tax) Act 2012, or
(vii) section 18 of the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,".
(3) No appeal may be made against -
(a) a surcharge imposed under this Act where that is the energy company’s sole ground for the appeal, other than where the ground for the appeal relates to a matter
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