SCHEDULES
SCHEDULE 22 Tonnage tax
Part V Other requirements
Appeals
43
1
An appeal F1may be made against a notice given by the Inland Revenue under—
paragraph 39 or 40 (exclusion of company or group from tonnage tax if 75% limit exceeded), or
paragraph 42 (exclusion from tonnage tax of company or group where tax avoidance arrangement entered into).
2
Notice of appeal must be given to the Inland Revenue within 30 days of the date of issue of the notice appealed against.
3
In the case of a notice under paragraph 40 or 42(1)(b) only one appeal may be brought, but it may be brought jointly by two or more members of the group concerned.