This section has no associated Explanatory Memorandum
18. In section 357YS (appeal against deduction), in subsection (2), in the words before paragraph (a), after “given” insert “to Her Majesty’s Revenue and Customs”.
18. In section 357YS (appeal against deduction), in subsection (2), in the words before paragraph (a), after “given” insert “to Her Majesty’s Revenue and Customs”.