Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 5 U.K. Enterprise management incentives

Part 8 U.K. Supplementary provisions

Appeal against determination of market value of shares U.K.

57 (1) The employer company may appeal against any determination by [F1 an officer of Revenue and Customs] under paragraph 56. U.K.

(2) Notice of appeal must be given to [F1 an officer of Revenue and Customs] within 30 days after the date when notice of their determination is given to the employer company.

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)

F2 Sch. 5 para. 57(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 356