Taxes Consolidation Act 1997 section 531AAL

Assessments, enquiries and appeals

Section 531AAL applies certain income tax assessment and appeal provisions for the purposes of the defective concrete products levy (DCPL).

• Existing income tax provisions on assessments, enquiries and appeals (sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE) are applied to the DCPL with appropriate modifications.
• References in those provisions to persons, chargeable periods, tax, income or gains, and returns are adapted to refer to the corresponding DCPL concepts.
• A chargeable person who is aggrieved by an assessment or amended assessment may appeal to the Appeal Commissioners.
• Any such appeal must be lodged within 30 days of the date of the notice of assessment or amended assessment.