# Income Tax Act 2007, Section 206: Appeal against refusal to authorise compliance certificate


For the purpose of the provisions of TMA 1970 relating to appeals, the refusal of an officer of Revenue and Customs to authorise the issue of a compliance certificate is taken to be a decision disallowing a claim by the issuing company.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/section/206 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-206
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.