Section 54A — Taxes Management Act 1970: No questioning in appeal of amounts of certain social security income

No questioning in appeal of amounts of certain social security income 54A 1 Subsection (2) applies if an amount is notified under section 54B(1) and—

a no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or b an objection is made but is withdrawn by the objector by notice.

2 The amount is not to be questioned in any appeal against any assessment in respect of income including the amount.

3 Subsection (4) applies if an amount is notified under section 54B(1) and—

a an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5),

b the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and c the officer confirms that agreement in writing.

4 The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount.

5 Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.