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H 4J w Ae i A(the Commissioners of Inland Revenue: TMAAe 'the Board'a aС a. a 'A'a ea) ʼnwae NM{H(bA. 󤥷A abA) ʼnAA(the Commissioners of Customs and Excise) ʼnwae ?@M{H(ʼnA A) i eA, ae 1970e (N{HAEF(Taxes Management Act, a 'TMA'a ea)A AaС e Ai a AAA ʼnaa ia͡ ea. wAe a {e (N{HFK e awa {e QMFK , Ae AA g a. AAA e 帡Áa A, A A(w e i)A e sAae w wAe L4FKKR e PFKKRA (appeal)i aa ii h, a iA ae wA eaa e GFFKA Aaa ei h A a. aA b iʼne Aa ŵ帡 A e NGFBAa A sAa a i iaС e a(quasijudical) wi a e̡ʼna. A wGIAAe ieA Aa, e󤥶e FDE Nei wa ea. A w aAe aa a ea aaa i a. 5. {A{HMO 1. ~@LHC{H w vI*A 3NG G7 we A wa G{A{A{HMF_Ii avaa(aaA AA), 1997. 4. 6. vI*AB{HMF_I(self-assessment)a Aa. bA abA(bA ; capital gains tax) w, A a Ae e(a notice requiring a return)i he sAae Ae(year of assessment) aq 1 ia Aa΅ ea Ae AaaA ʼne i AA aa aa, ea Ae aq 10 31 A iE wAe a ea iE i 3 wAe ia aa ea. awaa. AeA ei h ae sAa Ae a 6 A bA abA i aa ea. e bA abA e w Ai ae ab a(self-assessment). 󤥷A wA bAa abA w {e wa 󤥷A i aa ea. H7 sAa bA abA , e 󤥷A i 󸁮e A(aʼn: inspector)e aA sAaAA ɡaС e w i ai a. a aeA AeС a. bA abA w, sAaa e A i e Ae a e 1e A, e A e Ae a e 1e ҁ i ae 4 i ia aaa ea. 󤥷A wA a aee bA abA w {a. 2. @MMO Ae sAa e wi ae A e wAe a Ai wi , sAa A aa a Ai wi a. a. {HEdAEK @M G7 Ae aa aA 帡a Ae sAa A e a eeA, sAaA aa a (deficiency) b A ge Ae w(amendment of self-assessment)i a. ^