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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Introduction and the law: the law on security: Landfill Tax: registrable person’s right to appeal to an independent tribunal following notification of a review conclusion

Under the provisions of section 54G of the Finance Act 1996 a registrable person may appeal to an independent tribunal within 30 days of the date of the letter informing them of the review conclusion.