# Corporation Tax Act 2010, Section 357YS: Appeal against deduction

Extent: E+W+S+N.I.

(1) An appeal may be brought against the deduction by the Commissioners for Her Majesty's Revenue and Customs from a payment of a sum representing corporation tax in compliance, or purported compliance, with section 357YO(2).
(2) Notice of appeal must be given to Her Majesty’s Revenue and Customs —
(a) in writing,
(b) within 30 days after the giving of the notice under section 357YO(2).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357YS (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357YS
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.