{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-52",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-52.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/7A/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "(1) If a closure notice —\n(a) is given to a company under paragraph 47, and\n(b) contains a statement under paragraph 49(2)(b),\nthe company may appeal against the statement.\n(2) If a notice is given to a company under paragraph 51, the company may appeal against the notice.\n(3) Notice of appeal under this paragraph must be given—\n(a) within 30 days after the notice was given to the company,\n(b) to the officer of Revenue and Customs by whom the notice in question was given.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/52",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}