Taxes Consolidation Act 1997 section 959AK

Appeals against amended assessments and provisions concerning preliminary matters

Section 959AK provides a right of appeal against an amended assessment, while limiting that right to matters arising from the amendment itself.

• A person may appeal an amended assessment as if it were a new assessment made on the date of the amendment.
• The right of appeal is confined to the additions, deletions or alterations introduced by the amendment.
• Where an assessment gives effect to an Appeal Commissioners' determination on a preliminary matter, no further appeal lies against that preliminary matter.
• A determination includes a court determination and any conclusion of an appeal by agreement under section 949G.