[Part IV Supplementary Provision]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Part IV Supplementary Provision]

[Appeals

16

(1)     An appeal may be brought against any decision made by the Commissioners, or by an officer of Revenue and Customs, under regulations under this Schedule.

(2)     Notice of an appeal under this paragraph must be given to HMRC within 30 days after the day on which notice of the decision is given.

(3)     The notice of appeal must—

(a)     be in writing, and

(b)     specify the grounds of appeal.

Interpretation

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