[49 Late notice of appeal]
Taxes Management Act 1970 (1970 c 9) | Legislation

[49  Late notice of appeal]

[(1)     This section applies in a case where—

(a)     notice of appeal may be given to HMRC, but

(b)     no notice is given before the relevant time limit.

(2)     Notice may be given after the relevant time limit if—

(a)     HMRC agree, or

(b)

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