59.— F94[(1) F95[Subject to subsections (1A) and (2),], a person aggrieved by a Revenue assessment made on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of assessment.]

F96[(1A) Notwithstanding subsection (1)—

(a) where the reason that a person is aggrieved by a Revenue assessment made on that person relates to the chargeable value assigned by a Revenue officer to a relevant residential property, the person may appeal the assessment in the manner prescribed by section 33 (as amended by the Property Values (Arbitrations and Appeals) Act 1960 ) of the Finance (1909-1910) Act 1910, and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection, and

(b) no appeal shall lie under subsection (1) on any question relating to the chargeable value assigned by a Revenue officer to a relevant residential property.]

(2) A liable person F97[may not appeal under subsection (1) or (1A)] until such time as the liable person has prepared and delivered the relevant return and paid the amount of local property tax contained in the self-assessment.

F94[(3) In default of an appeal, F97[in accordance with subsection (1) or (1A)], being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.]

(4) F98[…]

(5) F99[…]