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Business and industry

HMRC internal manual

Company Taxation Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 22 April 2024 - See all updates

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Contents
CTM20000
CTM22000

CTM22210 - ACT collection: appeals

The normal appeal provisions (TMA70/S31 and Rule 7 of TMA70/SCH3) apply to appeals against assessments under ICTA88/SCH13.

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