This is the original version (as it was originally enacted).
57(1)The employer company may appeal against any determination by the Inland Revenue under paragraph 56.
(2)Notice of appeal must be given to the Inland Revenue within 30 days after the date when notice of their determination is given to the employer company.
(3)An appeal under this paragraph lies—
(a)to the General Commissioners, or
(b)if the applicant so elects (in accordance with section 46(1) of TMA 1970), to the Special Commissioners.
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