Related Commentary  Related CasesRelated HMRC Manuals

13(1)  A person who is dissatisfied with a decision of the Commissioners on an adjudication under section 12 may appeal against it.

13(2)  The appeal must be brought within 30 days of notice of the decision on the adjudication being given under section 12(3).

13(3)  An appeal may only be brought on payment of–

(a)duty and any penalty in conformity with the Commissioners’ decision, and

(b)any interest that in conformity with that decision would be payable on stamping the instrument on the day on which the appeal is brought.

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