SolvedCOM154015 | CT Pay and File: appeals and postponements: appeals against loss determinations: legislation
From HM Revenue & Customs · COTAX Manual
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. |