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Regulation 7 Part 5 of the Taxes Management Act

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 48 of the Act—

(a)

in subsection (1) for the definition of appeal substitute—

  • ““appeal” means an appeal against an employer penalty (as defined in section 63(11) of the Tax Credits Act 2002) to the General Commissioners or to the Special Commissioners;”; and

(b)

omit subsection (2).