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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
CTM35000
CTM35100

CTM35165 - Income Tax: collection of tax on annual payments: appeals

ICTA88/SCH16

The normal appeal provisions (TMA70/S31, TMA70/SCH3 Rule 4) apply to appeals against assessments under Chapter 15.

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