Paragraph
Any person who is aggrieved by the determination of the Commissioners of Inland Revenue on an application made by him under this section may, on giving notice in writing to those Commissioners within twenty-one days after the notification to him of their determination, appeal to the Special Commissioners.
Notes on Schedule FIFTH
Modifications
- C1
Schedule 5 extended by Finance Act 1952 (c. 33), s. 63(2)
- C2
Schedule 5 modified by Finance Act 1961 (c. 36), s. 32(4)
- C3
The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991 (The original text has main provisions in brackets and does not have a paragraph (3))