50 Procedure
Taxes Management Act 1970 (1970 c 9) | Legislation

50 Ìý±Ê°ù´Ç³¦±ð»å³Ü°ù±ð

(1)–(5)     . . .

[(6)     If, on an appeal notified to the tribunal, the tribunal decides—

(a)     that, . . ., the appellant is overcharged by a self-assessment;

(b)     that, . . ., any amounts contained in a partnership statement are excessive; or

(c)     that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

(7)     If, on an appeal notified to the tribunal, the tribunal decides—

(a)     that the appellant is undercharged to tax by a self-assessment . . .;

(b)

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