56 Appeals: other provisions
Finance Act 1996 (1996 c 8) | Legislation

56  Appeals: other provisions

(1)     . . .

(2)     [Where on an appeal under section 54]—

(a)     it is found that the amount specified in the assessment is less than it ought to have been, and

(b)     the tribunal gives a direction specifying the correct amount,

the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.

(3)     Where on an appeal under section 55 above it is found that the whole or part of any amount paid or deposited in pursuance of section 55(3) above is not due, so much

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