Section 32 — Taxes Management Act 1970: Double assessment.

Double assessment. 32 1 If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period ... , they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.

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.