(1) [deleted]

(2) An accountable person aggrieved by an assessment to stamp duty made on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment.

(3) No appeal may be made against -

(a) an assessment made by an accountable person, or

(b) an assessment made on an accountable person by the Commissioners, where the duty had been agreed between the Commissioners and the accountable person, or any person authorised by the accountable person in that behalf, before the making of the assessment.

(4)

(a) Where -

(i) an accountable person fails to cause an electronic return or a paper return to be delivered in relation to an instrument, or