Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

[F1 SCHEDULE 7A U.K. Interest restriction returns

Textual Amendments

F1 Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)

PART 5 U.K. Determinations by officers of Revenue and Customs

Appeal against determination under paragraph 58 U.K.

59 (1) If a notice of determination under paragraph 58 is given to a company, the company may appeal against the notice. U.K.

(2) The only ground on which an appeal under this paragraph may be brought is that the determination is inconsistent with the requirements of the closure notice to which it relates.

(3) Notice of appeal under this paragraph must be given—

(a) within 30 days after the notice of determination was given to the company,

(b) to the officer of Revenue and Customs by whom the notice of determination was given.]