(1) Any person (hereinafter referred to as “the appellant”) who is aggrieved by a decision of the Comptroller may, by notice of appeal, appeal to the appeal commissioners.
(2) A notice of appeal, a copy of which shall be lodged with the Comptroller, shall be made in writing and shall be lodged with the Secretary to the appeal commissioners within 30 days of the date of service of—
(a) the Comptroller's decision on the objection; or
(b) the Comptroller's determination in relation to any other matter from which an appeal may be made,
or within such further time as the appeal commissioners may for good cause allow.
(3) In this section “aggrieved by a decision of the Comptroller” means aggrieved by a decision of the Comptroller upon an objection against—
(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;
(e) the disallowance by the Comptroller of a claim for relief under section 100; or
(f) any determination by the Comptroller of any matter affecting a person's liability to tax in circumstances not involving the making of an assessment.