102 Appeal against charging notice or supplementary charging notice
Finance Act 2015 (2015 c 11) | Legislation

102  Appeal against charging notice or supplementary charging notice

(1)     A company to which a charging notice or a supplementary charging notice is issued may appeal against the notice.

(2)     Notice of an appeal must be given to HMRC, in writing, within 30 days after the end of the review period (see section 101(2) and (13)).

(3)     The notice

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