Related Commentary  Related CasesRelated HMRC Manuals

222(1)  A person on whom a notice under section 221 above has been served may, within thirty days of the service, appeal against any determination specified in it by notice in writing given to the Board and specifying the grounds of appeal.

222(2)  Sections 223D, 223G and 223H provide for notification of the appeal to the tribunal.

222(3)  Where–

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

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