§ 54 — Appeals to Board of Review

54.—(1) The Board of Review established under Part 18 of the ITA (called in this Part the Board) may hear appeals against an assessment made by the Comptroller under this Act.(2) A chargeable entity that is aggrieved by such assessment, and that has failed to agree with the Comptroller in the manner provided in section 53(6), may (whether by itself or through another entity authorised by it) appeal to the Board by lodging with the secretary to the Board —(a)

within 30 days after the date of the Comptroller’s refusal to amend the assessment, a notice of appeal; and

(b)

within 30 days after the date on which the notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal.

(3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary to the Board in accordance with subsection (2)(b).

(4) Except as provided in section 55, the decision of the Board is final.

(5) Sections 78(9) to (15) (including regulations made under section 78(16)), 79, 80, 80A, 80B and 83 of the ITA apply in relation to an appeal under this section as they apply in relation to an appeal under Part 18 of the ITA, with the modifications under subsection (6) and all other necessary modifications.

(6) The modifications are —(a)

all references to or in relation to unabsorbed allowances, losses or donations are omitted;

(b)

a reference to an assessment is to an assessment under subsection (2);

(c)

a reference to tax is to the MTT or DTT, as the case may be;

(d)

the reference to section 78(14) of the ITA in section 80A(3) of the ITA is to that provision as applied by subsection (5); and

(e)

such other modifications as may be prescribed by the regulations.

—(1) The Board of Review established under Part 18 of the ITA (called in this Part the Board) may hear appeals against an assessment made by the Comptroller under this Act.

(2) A chargeable entity that is aggrieved by such assessment, and that has failed to agree with the Comptroller in the manner provided in section 53(6), may (whether by itself or through another entity authorised by it) appeal to the Board by lodging with the secretary to the Board —(a)

within 30 days after the date of the Comptroller’s refusal to amend the assessment, a notice of appeal; and

(b)

within 30 days after the date on which the notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal.

(3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary to the Board in accordance with subsection (2)(b).

(4) Except as provided in section 55, the decision of the Board is final.

(5) Sections 78(9) to (15) (including regulations made under section 78(16)), 79, 80, 80A, 80B and 83 of the ITA apply in relation to an appeal under this section as they apply in relation to an appeal under Part 18 of the ITA, with the modifications under subsection (6) and all other necessary modifications.

(6) The modifications are —(a)

all references to or in relation to unabsorbed allowances, losses or donations are omitted;

(b)

a reference to an assessment is to an assessment under subsection (2);

(c)

a reference to tax is to the MTT or DTT, as the case may be;

(d)

the reference to section 78(14) of the ITA in section 80A(3) of the ITA is to that provision as applied by subsection (5); and

(e)

such other modifications as may be prescribed by the regulations.