F1PART 5BTax relief for social investments
Annotations:
Amendments (Textual)
CHAPTER 8Withdrawal or reduction of SI relief: procedure
Assessments and appeals
257SAAppeals against section 257QS(3)(b) notices
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 257QS(3)(b) is taken to be a decision disallowing a claim by the social enterprise.
Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1