Finance Act 2000

43 (1) An appeal lies to the Special Commissioners 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.