203 “Tax appeal”
Finance Act 2014 (2014 c 26) | Legislation

203  “Tax appeal”

In this Part “tax appeal” means—

(a)     an appeal under section 31 of TMA 1970 (income tax: appeals against amendments of self-assessment, amendments made by closure notices under section 28A or 28B of that Act, etc), including an appeal under that section by virtue of regulations under Part 11 of ITEPA 2003 (PAYE),

(b)     an appeal under paragraph 9 of Schedule 1A to TMA 1970

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