Regulation 10

Any person who is aggrieved by a notice of refusal to amend an assessment given by the Comptroller under regulation 9(4) may appeal to the Board of Review constituted under section 78 of the Income Tax Act [Cap. 134], and the provisions of Part XII of that Act shall apply, mutatis mutandis, to such an appeal as if it were an appeal under that Part of the Income Tax Act.