Income Tax Act 2007 (c. 3)

Part 5 U.K. Enterprise investment scheme

Chapter 5 U.K. Attribution of and claims for EIS relief

Claims: supporting documents U.K.

206 Appeal against refusal to authorise compliance certificate U.K.

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.