# Income Tax (Earnings and Pensions) Act 2003, Paragraph 57

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

(1) The employer company may appeal against any determination by an officer of Revenue and Customs under paragraph 56.
(2) Notice of appeal must be given to an officer of Revenue and Customs within 30 days after the date when notice of their determination is given to the employer company.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/57 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.