936 Objection by inspector or other officer to schedules

Summary

This section enables an inspector to object to a schedule referred to in section 935 and sets out the consequences of such objection.

Details

(1) An inspector, having examined a schedule mentioned in section 935, may, within a reasonable time, object to all or part of that schedule and set the cause of the objection down in writing.

(2) Written notice of the objection must be given by the inspector to the assessed person who may appeal against the objection.

(3) The inspector’s notice must be sealed and addressed to the assessed person.

(4) Any appeal against the objection must be heard and determined before an assessment can be confirmed or changed.

Relevant Date: Finance Act 2019