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- Original (As enacted)
This is the original version (as it was originally enacted).
In this Part “tax appeal” means—
(a)an appeal under section 31 of TMA 1970 (income tax: appeals against amendments of self-assessment, amendments made by closure notices under section 28A or 28B of that Act, etc), including an appeal under that section by virtue of regulations under Part 11 of ITEPA 2003 (PAYE),
(b)an appeal under paragraph 9 of Schedule 1A to TMA 1970 (income tax: appeals against amendments made by closure notices under paragraph 7(2) of that Schedule, etc),
(c)an appeal under section 705 of ITA 2007 (income tax: appeals against counteraction notices),
(d)an appeal under paragraph 34(3) or 48 of Schedule 18 to FA 1998 (corporation tax: appeals against amendment of a company’s return made by closure notice, assessments other than self-assessments, etc),
(e)an appeal under section 750 of CTA 2010 (corporation tax: appeals against counteraction notices),
(f)an appeal under section 222 of IHTA 1984 (appeals against HMRC determinations) other than an appeal made by a person against a determination in respect of a transfer of value at a time when a tax enquiry is in progress in respect of a return made by that person in respect of that transfer,
(g)an appeal under paragraph 35 of Schedule 10 to FA 2003 (stamp duty land tax: appeals against amendment of self-assessment, discovery assessments, etc),
(h)an appeal under paragraph 35 of Schedule 33 to FA 2013 (annual tax on enveloped dwellings: appeals against amendment of self-assessment, discovery assessments, etc), or
(i)an appeal against any determination of—
(i)an appeal within paragraphs (a) to (h), or
(ii)an appeal within this paragraph.
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