# Income and Corporation Taxes Act 1988, Paragraph 5

Extent: E+W+S+N.I.

(1) The [managing ] agent may appeal against a determination under paragraph 4 above by a notice of appeal in writing given to the inspector within thirty days after the date of the notice of determination.
(2) An appeal under this paragraph shall be to the General Commissioners, except that the [managing ] agent may elect (in accordance with section 46(1) of the Taxes Management Act 1970) to bring the appeal before the Special Commissioners instead of the General Commissioners; and subsections (5) to (5E) of section 31 of that Act shall apply for the purposes of an election under this sub-paragraph as they apply for the purposes of an election under subsection (4) of that section.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19A/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.