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Amendments relating to self-assessment provisions.
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77.— The Principal Act is amended—
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(a) in section 20 by inserting the following after subsection (2):
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“(2A) If at any time it appears for any reason an assessment is incorrect the Commissioners shall make such other assessment as they consider appropriate and any such assessment shall be substituted for the first-mentioned assessment.”,
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(b) in section 21(1) by substituting the following for the definition of “time for bringing an appeal”:
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“ ‘time for bringing an appeal’ means 30 days after the date of the assessment.”,
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(c) in section 21 by substituting the following for subsection (2):
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“(2) An accountable person who is dissatisfied with an assessment of the Commissioners in relation to an instrument may appeal to the Appeal Commissioners against the assessment on giving, within the time for bringing an appeal, notice in writing to the Commissioners and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court on a point of law.”,
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(d) in section 21 by substituting the following for subsection (3):
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“(3) No appeal may be made against—
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(a) an assessment made by an accountable person, or
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(b) an assessment made on an accountable person by the Commissioners, where the duty had been agreed between the Commissioners and the accountable person, or any person authorised by the accountable person in that behalf, before the making of the assessment.”,
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(e) in section 21(4) by substituting the following for paragraph (a):
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“(a) Where—
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(i) an accountable person fails to cause an electronic return or a paper return to be delivered in relation to an instrument, or
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(ii) the Commissioners are not satisfied with the electronic return or the paper return which has been delivered, or have received any information as to its insufficiency,
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and the Commissioners make an assessment in accordance with section 20, no appeal may be made against that assessment unless within the time for bringing an appeal—
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(I) in a case to which subparagraph (i) applies, an electronic return or a paper return is delivered to the Commissioners, and
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(II) in a case to which either subparagraph (i) or (ii) applies, the accountable person pays or has paid an amount of duty on foot of the assessment which is not less than the duty which would be payable on foot of the assessment if the assessment were made in all respects by reference to the return delivered to the Commissioners.”,
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(f) in section 79 by deleting subsection (6),
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(g) in section 80 by deleting subsection (7),
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(h) in section 80A by deleting subsection (7), and
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(i) by deleting section 131.
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