Capital Gains Tax (Amendment) Act, 1978

Amendment of Schedule 4 (administration) to Principal Act.

15.—Paragraph 8 (appeals) of Schedule 4 to the Principal Act is hereby amended, as respects assessments made on or after the passing of this Act, by the substitution in subparagraph (1) of “thirty days” for “twenty-one days” and the said subparagraph, as so amended, is set out in the Table to this section.


(1) A person aggrieved by any assessment under this Act made upon him by the inspector or such other officer as is mentioned in paragraph 1 (2) shall be entitled to appeal to the Appeal Commissioners on giving, within thirty days after the date of the notice of assessment, notice in writing to the inspector or other officer, and in default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Appeal Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.