Section 84(5)

Where, on an appeal against a decision with respect to any of the matters mentioned in section 83(1)(p) or (rb) — the assessment shall have effect as an assessment of the amount specified in the direction, and that amount shall be deemed to have been notified to the appellant. it is found that the amount specified in the assessment is less than it ought to have been, and the tribunal gives a direction specifying the correct amount,

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Source: legislation.gov.uk · retrieved 2026-07-28