Related Commentary  Related CasesRelated HMRC Manuals

31A(1)  Notice of an appeal under section 31 of this Act must be given–

(a)in writing,

(b)within 30 days after the specified date,

(c)to the relevant officer of the Board.

31A(2)  In relation to an appeal under section 31(1)(a) or (c) of this Act–

(a)the specified date is the date on which the notice of amendment was issued, and

(b)the relevant officer of the Board is the officer by whom the notice of amendment was given.

31A(3)  In relation to an appeal under section 31(1)(b) of this Act–

(a)the specified date is the date on which the closure notice was issued, and

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.