# Finance Act 2000, Paragraph 61


For the purposes of the provisions of the Taxes 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.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/61 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.