Section 114 | Appeals

(1)An appeal may be brought against an assessment of apprenticeship levy or other amounts under regulations under section 105.

(2)Notice of appeal must be given—

(a)in writing,

(b)within the period of 30 days beginning with the date on which notice of the assessment was given,

(c)to the officer of Revenue and Customs by whom notice of the assessment was given.

(3)Part 5 of TMA 1970 (appeals and other proceedings) applies in relation to an appeal under this section as it applies in relation to an appeal against an assessment to income tax.