{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-43",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-43.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": null,
  "text": "(1) An appeal may be made against a notice given by the Inland Revenue under—\nparagraph 39 or 40 (exclusion of company or group from tonnage tax if 75% limit exceeded), or\nparagraph 42 (exclusion from tonnage tax of company or group where tax avoidance arrangement entered into).\n(2) Notice of appeal must be given to the Inland Revenue within 30 days of the date of issue of the notice appealed against.\n(3) In the case of a notice under paragraph 40 or 42(1)(b) only one appeal may be brought, but it may be brought jointly by two or more members of the group concerned.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 22 para. 43(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 294(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/43",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}