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Legislation
Income Tax Act 2007

Crossheading Assessments and appeals

  • Section 257G Assessments for the withdrawal or reduction of SEIS relief
  • Section 257GA Appeals against section 257FR(3)(b) notices
  • Section 257GB Time limits for assessments
  • Section 257GC Cases where assessments not to be made
  1. Assessments and appeals
  2. Appeals against section 257FR(3)(b) notices

Section 257GA | Appeals against section 257FR(3)(b) notices

From legislation.gov.uk

For the purposes of the provisions of TMA 1970 relating to appeals, the giving of notice by an officer of Revenue and Customs under section 257FR(3)(b) is taken to be a decision disallowing a claim by the issuing company.

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