Paragraph 22 Taxes Management Act 1970

For section 32(2) (double assessment) substitute—

“(2)

An appeal may be brought against the refusal of a claim under this section.

(3)

Notice of appeal under subsection (2) must be given—

(a)

in writing;

(b)

within 30 days after the day on which notice of the refusal is given;

(c)

to the officer of Revenue and Customs by whom that notice was given.”.