Statute
Section 206 — Income Tax Act 2007: Appeal against refusal to authorise compliance certificate
Text of the provision Official document
Appeal against refusal to authorise compliance certificate 206 For the purpose of the provisions of TMA 1970 relating to appeals, the refusal of an officer of Revenue and Customs to authorise the issue of a compliance certificate is taken to be a decision disallowing a claim by the issuing company.
Official source: legislation.gov.uk
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