Statute
Section 257GA — Income Tax Act 2007: Appeals against section 257FR(3)(b) notices
Text of the provision Official document
Appeals against section 257FR(3)(b) notices 257GA For the purposes of the provisions of TMA 1970 relating to appeals, the giving of notice by an officer of Revenue and Customs under section 257FR(3)(b) is taken to be a decision disallowing a claim by the issuing company.
Official source: legislation.gov.uk
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