[F1Appeal against determination under paragraph 58U.K.
Textual Amendments
F1Sch. 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)
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.]