Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
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
I1Sch. 1 para. 22 in force at 1.4.2009, see art. 1(2)