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(5) A person aggrieved by an assessment made on that person in relation to income levy may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(3) Where income levy is payable for the year of assessment 2009 in respect of aggregate income for the year of assessment, section 958 shall apply and have effect as if, in accordance with this Part, income levy had been payable for the year of assessment 2008.

(1) Income levy payable for a year of assessment in respect of aggregate income for the year of assessment shall be assessed, charged and paid in all respects as if it was an amount of income tax assessed and charged under the Tax Acts, but without regard to section 1017, and may be stated in one sum (in this section referred to as the “aggregate sum”) with the amount of income tax contained in any computation of, or assessment or assessments to, income tax made by or on the individual by whom the income levy is payable for the year of assessment.