Notice of an appeal under section 31 of this Act must be given—
(a) in writing,
(b) within 30 days after the specified date,
(c) to the relevant officer of the Board.
In relation to an appeal under section 31(1)(a) or (c) of this Act—
(a) the specified date is the date on which the notice of amendment was issued, and
(b) the relevant officer of the Board is the officer by whom the notice of amendment was given.
In relation to an appeal under section 31(1)(b) of this Act—
(a) the specified date is the date on which the closure notice was issued, and
(b) the relevant officer of the Board is the officer by whom the closure notice was given.
In relation to an appeal under section 31(1)(d) of this Act (other than an appeal against a simple assessment)—
(a) the specified date is the date on which the notice of assessment was issued, and
(b) the relevant officer of the Board is the officer by whom the notice of assessment was given.
In relation to an appeal under section 31(1)(d) against a simple assessment—
(a) the specified date is the date on which the person concerned is given notice under section 31AA of the final response to the query the person is required by section 31(3A) to make, and
(b) the relevant officer of the Board is the officer by whom the notice of assessment was given.
The notice of appeal must specify the grounds of appeal.
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