The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970 U.K.

22.  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.”.

Commencement Information

I1 Sch. 1 para. 22 in force at 1.4.2009, see art. 1(2)