{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-34.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/8/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "(1) Notice of appeal under paragraph 33 must be given to HMRC—\n(a) in writing,\n(b) within 30 days after the specified date.\n(2) In sub-paragraph (1) “specified date” means—\n(a) in relation to an appeal under paragraph 33(1)(a), the date on which the notice of amendment was issued;\n(b) in relation to an appeal under paragraph 33(1)(b) or (d), the date on which the closure notice was issued;\n(c) in relation to an appeal under paragraph 33(1)(c) or (e), the date on which the notice of assessment was issued.\n(3) The notice of appeal must specify the grounds of appeal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/34",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}