# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, 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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/22 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.