Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 2 U.K. Employment income: charge to tax

Chapter 6 U.K. Disputes as to domicile or ordinary residence

43 Appeal against Board’s decision on domicile or ordinary residence U.K.

(1) A person who has been given notice of the Board’s decision on a question under section 42 may, if aggrieved by that decision, appeal to the Special Commissioners.

(2) The notice of appeal must be given to the Board within 3 months after the date on which the person is given notice of the Board’s decision.

Modifications etc. (not altering text)

C1 S. 43 applied by 1988 c. 1, s. 645(4C) (as inserted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 93(4) (with Sch. 7))