# Income and Corporation Taxes Act 1988, Paragraph 8

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

(1) The Board may make regulations providing that an appeal may be brought against a notice under paragraph 5(1)(b) above as if it were notice of the decision of the Board on a claim made by the administrator of the scheme concerned.
(2) Regulations under this paragraph may include—
(a) provision that bringing an appeal shall suspend the operation of paragraph 5(3) and (4) above; and
(b) other provisions consequential on the provision that an appeal may be brought (including provisions modifying this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/22/paragraph/8 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-22/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.