264.Paragraph 49 amends section 172(2) of the TCMA 2016 to introduce two new appealable decisions. The first is a decision relating to a penalty point for failure to make a return. The second is a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, if the issuing of the notice had not been approved by the tribunal.
Schedule 2 – Amendments Relating to Parts 2 and 3 Part 2 Amendments Relating to Part 3 of This Act Paragraph 49 - Amendments to Part 8 of the TCMA 2016