(1) Any person who is aggrieved by an assessment or a determination by the Comptroller made on him or her may, by notice in writing to the Comptroller within 30 days after the date of service of the notice of assessment or determination, or within such further time as the Comptroller may for good cause allow, object to the assessment or determination.
(2) Where the assessment is—
(a) an additional assessment; or
(b) a reduced assessment which in part imposes a fresh liability,
the person assessed shall have no further right of objection than he or she would have had if that assessment had not been made except to the extent to which that assessment has imposed a fresh liability on him or her.
(3) An objection shall specify particulars of the grounds on which it is made.
(4) In this section “aggrieved by an assessment or a determination” means aggrieved by—
(a) the inclusion in an assessment of an amount as part of the assessable income;
(b) the disallowance in an assessment of an amount claimed as a deduction in ascertaining the chargeable income;
(c) the determination by the Comptroller of the amount of an assessed loss;
(d) the amount of tax set off under sections 81, 82 or 113; or
(e) the determination by the Comptroller of any matter affecting a person's liability to tax in circumstances where such determination has not involved the making of an assessment.