Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

CT Pay and File: appeals and postponements: appeals against loss determinations: legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section  Explanation 
   
41A(6) TMA 1970 Allows for an appeal against a loss determination.
41B(3) TMA 1970 Allows for an appeal against a loss direction reducing a determination.