# Income Tax Act 2007, Section 257SA: Appeals against section 257QS(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 257QS(3)(b) is taken to be a decision disallowing a claim by the social enterprise.

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