34(1)Notice of appeal under paragraph 33 must be given to HMRC—U.K.
(a)in writing,
(b)within 30 days after the specified date.
(2)In sub-paragraph (1) “specified date” means—
(a)in relation to an appeal under paragraph 33(1)(a), the date on which the notice of amendment was issued;
(b)in relation to an appeal under paragraph 33(1)(b) or (d), the date on which the closure notice was issued;
(c)in relation to an appeal under paragraph 33(1)(c) or (e), the date on which the notice of assessment was issued.
(3)The notice of appeal must specify the grounds of appeal.