959AK Appeals against amended assessments and provisions concerning preliminary matters

(1) Subject to the other provisions of this Chapter, where an assessment is amended (not being an amendment made by reason of the determination of an appeal), the person assessed may appeal against the assessment as so amended in all respects as if it were an assessment made on the date of the amendment and the notice of the assessment as so amended were a notice of the assessment, except that the person shall have no further right of appeal, in relation to matters other than additions to, deletions from, or alterations in the assessment, made by reason of the amendment, than the person would have had if the assessment had not been amended.

(2) This subsection applies where a Revenue officer makes an assessment to give effect to a determination by the Appeal Commissioners of an appeal against a matter (in this section referred to as a “preliminary matter”), not being an appeal against an assessment.

(3) Where subsection (2) applies, no further right of appeal shall lie against the preliminary matter by means of an appeal against the assessment.

(4) Subsection (3) shall not operate to preclude an appeal against the assessment where the person in relation to whom the assessment was made has grounds for the appeal other than grounds that relate solely to the preliminary matter.

(5) For the purposes of subsections (3) and (4), the reference in subsection (2) to a determination by the Appeal Commissioners shall be construed as including a reference to—

(a) a determination of an appeal by a court, and

(b) any of the means referred to in section 949G by which an appeal may be concluded.