Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 15
219. Right of appeal under Part XI
Feedback & supportA Constituent Entity aggrieved by an assessment or additional assessment made on him under this Part may appeal to the Special Commissioners against the assessment or additional assessment in the same manner as an appeal against an assessment under any other provisions in this
Constituent Entity
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;
Act, and sections 99, 100, 101 and 102 of this Act, as far as they are applicable and with the necessary modifications, shall apply to an appeal against an assessment or additional assessment made under this Part as if every reference in those sections to income tax or to tax were a reference to
Domestic Top-up Tax or Multinational Top-up Tax.
Domestic Top-up Tax
“Domestic Top-up Tax” means tax as provided under section 159;
Finance (No. 2)
Schedule 5 shall apply with necessary modifications in relation to the procedures of hearing of appeals to the Special Commissioners and to the procedures of hearing of further appeals.