Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Appeal against determination of market value of shares is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
57(1)The employer company may appeal against any determination by [F1an officer of Revenue and Customs] under paragraph 56.U.K.
(2)Notice of appeal must be given to [F1an officer of Revenue and Customs] within 30 days after the date when notice of their determination is given to the employer company.
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F2Sch. 5 para. 57(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 356
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