COM154015 - 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 |
Section 41A (6) (S41A(6)) Taxes management Act (TMA) 1970 | Allows for an appeal against a loss determination. |
S41B(3) TMA 1970 | Allows for an appeal against a loss direction reducing a determination. |