OpenLegislation

Paragraph 61

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For the purposes of the provisions of the M1Taxes Management Act 1970 relating to appeals, the giving of notice by the Inland Revenue under paragraph 60(3)(a)(ii) 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.

Annotations

Marginal citations

M1

1970 c. 9.