Regulation 7 Further provisions

This regulation applies if any question arises under regulations 3(3) or 4 to 6 as to the amount of the deduction to which a company may be entitled.

The amount shall be treated as if it were an amount specified in a paragraph of subsection (1) of section 42 of ICTA 1988^f1 (appeals against determinations under sections 34 to 36 or Chapter 4 of Part 3 of the Income Tax (Trading and Other Income) Act 2005)^f2, and the procedure set out in that section shall apply accordingly.