# Finance Act 2000, Paragraph 43


For the purposes of the provisions of the Taxes Management Act 1970 relating to appeals, the refusal of the Inland Revenue to authorise the issue of a compliance certificate shall be taken to be a decision disallowing a claim by the issuing company which is not a claim for discharge or repayment of tax.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.