Court Proceedings (Delays) Act 2024
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Circumstances in which assessment becomes binding | ||
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21. (1) An assessment shall, on the expiry of the period specified in paragraph (b) of section 18 (1), become binding on the applicant concerned and the Minister where— | ||
(a) the applicant has confirmed, in accordance with that paragraph, that he or she accepts the assessment concerned, and | ||
(b) the Minister— | ||
(i) has confirmed, in accordance with that paragraph, that he or she accepts the assessment concerned, or | ||
(ii) is deemed under section 19 (2) to have accepted the assessment concerned. | ||
(2) An Assessor shall, as soon as practicable after an assessment becomes binding under subsection (1), send or cause to be sent to the applicant and Minister confirmation in writing of that fact. |