(1) A person aggrieved by any assessment under the Capital Gains Tax Acts made on the person by the inspector or other officer mentioned in or other Revenue officer mentioned in Part 41A shall be entitled to appeal to the Appeal Commissioners on giving, within 30 days after the date of the notice of assessment, notice in writing to the inspector or other officer, and in default of notice of appeal by a person to whom notice of assessment has been given the assessment made on such person shall be final and conclusive.
(2) The provisions of the Income Tax Acts relating to -
(a) the appointment of times and places for the hearing of appeals,
(b) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of that person's appeal,
(c) the determination of an appeal by agreement between the appellant or the appellant's agent and an inspector of taxes or other officer mentioned in section 931(1),
(d) the determination of an appeal by the
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