OpenLegislation

Review and appeals Review and appealsF1

United Kingdom Repealed

  1. 101HMRC review of charging notice
  2. 101AAmendment of CT return during review period: section 80 or 81 case
  3. 101BAmendment of CT return during review period: section 86 case
  4. 101CClosure notices: rules during review period
  5. 102Appeal against charging notice or supplementary charging notice

Annotations

Textual amendments

F1

Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)