F1PART 5BTax relief for social investments

CHAPTER 8Withdrawal or reduction of SI relief: procedure

Assessments and appeals

257SAAppeals against section 257QS(3)(b) notices

For the purposes of the provisions of TMA 1970 relating to appeals, the giving of notice by an officer of Revenue and Customs under section 257QS(3)(b) is taken to be a decision disallowing a claim by the social enterprise.