100A Appeals against determinations under sections 98 to 100.

(1)Before making a determination of any amount on which a person may be chargeable to tax by virtue of section 98, 99 or 100, which determination the inspector considers may affect the liability to tax of any other person, the inspector shall—

(a) send a notice in writing to that other person, as well as to the first- mentioned person, of the determination he or she proposes to make, and

(b) allow each person to whom the notice is sent to deliver, in writing, to the inspector, within the period of 30 days after the date of the notice, an objection to the proposed determination stating the reason for the objection.

(2) An inspector may, by notice in writing given to the person, require any person to give to the inspector, within 21 days after the date of the notice or such longer period as the inspector may allow, such information as appears to the inspector to be required for the purposes of the inspector's deciding whether to give a notice under subsection (1).

(3) On the expiry of the period referred to in paragraph (b) of subsection (1), the inspector, having considered the objections, if any, that have been received on foot of the notice under that subsection, may make whatever determination he or she considers appropriate and shall send the determination to any person whom he or she considers may be affected by it.

(4) A person to whom the determination referred to in subsection (3) has not been sent, being a person whose liability to tax may be affected by the determination, may request the inspector to provide to him or her a copy of the determination.

(5) A person aggrieved by the determination referred to in subsection (3) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the determination.

(6) Where the foregoing determination has been appealed by another person, subsections (4) and (5) shall not operate to prevent a person to whom the determination has not been sent from applying to the Appeal Commissioners for a direction under section 949F making the person a party to the appeal concerned.

(7) Where an appeal against the determination referred to in subsection (3) is determined by the Appeal Commissioners, each person—

(a) to whom the determination was sent, or

(b) who was made a party to the appeal, shall be bound by the Appeal Commissioners' determination, and their successors in title shall also be so bound.

(8) A notice under subsection (1) may, notwithstanding any obligation on the inspector as to confidentiality or the disclosure of information imposed by any enactment or otherwise, include a statement of the grounds on which the inspector proposes to make the determination.",