Finance Act 2007 · s 63

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63.
Amendment of section 38a
Section 38a of the principal Act is amended—
(a)	 by substituting for subsection (1) the following subsection:

“(1)  Any person who is dissatisfied with an assessment or additional assessment of the Collector under section 36 or 36a may, by written notice (referred to in this
Act as “notice of objection”), object to the assessment or additional assessment and apply to the Collector to review the assessment or additional assessment.”;

Act 683
(b)	 in subsection (2), by inserting after the word “assessment”
wherever appearing the words “or additional assessment”;
(c)	 in subsection (4), by inserting after the word “assessment”
the words “or additional assessment”;
(d)	 by substituting for subsection (6) the following subsection:

“(6)  Where, on review, it appears to the Collector that the amount of duty originally or additionally assessed is excessive, he may cancel the original or additional assessment and make such other assessment in substitution of the original or additional assessment and shall serve on the person a notice of substituted assessment.”; and
(e)	 in subsection (8), by inserting after the words “to an assessment” the words “or additional assessment”.

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s 63Amendment of section 38a

Section 38a of the principal Act is amended—

(a)

by substituting for subsection (1) the following subsection:

“(1) Any person who is dissatisfied with an assessment or additional assessment of the Collector under section 36 or 36a may, by written notice (referred to in this

Act as “notice of objection”), object to the assessment or additional assessment and apply to the Collector to review the assessment or additional assessment.”;

(b)

in subsection (2), by inserting after the word “assessment”

wherever appearing the words “or additional assessment”;

(c)

in subsection (4), by inserting after the word “assessment”

the words “or additional assessment”;

(d)

by substituting for subsection (6) the following subsection:

“(6) Where, on review, it appears to the Collector that the amount of duty originally or additionally assessed is excessive, he may cancel the original or additional assessment and make such other assessment in substitution of the original or additional assessment and shall serve on the person a notice of substituted assessment.”; and

(e)

in subsection (8), by inserting after the words “to an assessment” the words “or additional assessment”.