SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I122
For section 32(2) (double assessment) substitute—
2
An appeal may be brought against the refusal of a claim under this section.
3
Notice of appeal under subsection (2) must be given—
a
in writing;
b
within 30 days after the day on which notice of the refusal is given;
c
to the officer of Revenue and Customs by whom that notice was given.