Statute
Section 357YS — Corporation Tax Act 2010: Appeal against deduction
Text of the provision Official document
Appeal against deduction 357YS 1 An appeal may be brought against the deduction by the Commissioners for Her Majesty's Revenue and Customs from a payment of a sum representing corporation tax in compliance, or purported compliance, with section 357YO(2).
2 Notice of appeal must be given to Her Majesty’s Revenue and Customs —
a in writing, b within 30 days after the giving of the notice under section 357YO(2).
Official source: legislation.gov.uk
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