# Income Tax Act 2007, Section 257GA: Appeals against section 257FR(3)(b) notices


For the purposes of the provisions of TMA 1970 relating to appeals, the giving of notice by an officer of Revenue and Customs under section 257FR(3)(b) is taken to be a decision disallowing a claim by the issuing company.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257GA (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257GA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.