# Finance Act 2010, Paragraph 32


(1) Part 5 of TMA 1970 (appeals and other proceedings) applies in relation to an appeal against a discovery assessment to bank payroll tax as it applies in relation to an appeal against an assessment to corporation tax.
(2) References in that Part to tax are to be read accordingly.

---
Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.