Related Commentary  

8(1)  A person on whom a notice under regulation 6 has been served may, within 30 days of the date of the notice, appeal against any determination specified in it by notice given to the Board and specifying the grounds of appeal.

8(2)  Sections 49D, 49G and 49H of the Taxes Management Act 1970 provide for notification of the appeal to the tribunal.

8(3)  Where–

(a)it is so agreed between the appellant and the Board, or

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