# Income and Corporation Taxes Act 1988, Paragraph 16

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

(1) An appeal . . . —
(a) against such a determination as is referred to in paragraph 15(3) above, or
(b) against a notification under paragraph 15(4) above,
may be made by the offshore fund or . . . on behalf of the fund, and shall be so made by notice specifying the grounds of appeal and given to the Board within 90 days of the date of the notice under paragraph 15(3) or (4), as the case may be.
(2) The jurisdiction of the tribunal on an appeal under this paragraph shall include jurisdiction to review any decision of the Board which is relevant to a ground of the appeal.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-27/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.